【摘要】 本文基于对美国高校会计学专业实践教学的实际调研,分析其实践教学的特点。调研发现,美国会计实践教学将课堂教学和课外自主实践相结合;课堂教学中较多运用案例分析;课后计算机模拟以学生自主练习为主;暑期实习是实践教学的主要方式,过程真实且效果显著。通过对比中美两国会计学专业实践教学的做法,挖掘美国会计实践教学对我国的借鉴意义。更多还原

【Abstract】 Based on the practical investigation of accounting practice teaching in American colleges and universities, this paper analyzes the characteristics of practical teaching. Research found that the accounting practice teaching classroom teaching and extra-curricular practice; case analysis more use in classroom teaching; students after-school exercises to simulate computer; summer internship is the main way of practice teaching, the real process and the effect is significant. By comparing the practice teaching methods of accounting major in China and the United States, this paper explores the significance of American accounting practice teaching to China.更多还原