作　　者： ; ; ;

机构地区： 广东培正学院会计学系

出　　处： 《武汉职业技术学院学报》 2005年第4期55-57,共3页

摘　　要： 欧美发达国家会计教学普遍采用平行实训的方法,在会计基础课及专业课教学的同时进行实训,边学边做,理论和实践有机结合。我国的会计教学借鉴这一方法有利于提高教学水平,培养出符合社会需求的会计人才。 This thesis introduces that in western developed countries the synchronous training approach of accounting is adopted universally, which means that training goes along in the process of learning fundamental and specialized courses so as to combine the theory with practice organically. It points out that applying this approach is beneficial to the improvement of teaching and the cultivation of the socially required accounting talents.

关 键 词： 平行实训 能力

领　　域： [经济管理] [经济管理]