摘要
会计教学由理论教学和实践教学两部分构成,传统的理论主导型教学方式已经不能适应现实的要求,迫切需要加强实践环节的教学。会计实验教学可以弥补会计教学实践环节的不足,会计实验室则是承担会计实践教学的主要场所。
The teaching of accounting should consist of theoretical and practical teaching. The traditional, mostly theoretieal aceounting teaching can no longer meet today＇s needs and more practice should be ineorporated into teaching. Teaehing accounting by experiments ean provide more praetieal work and the accounting laboratory will serve as the venue of such teaching.
出处
《教育与现代化》
2005年第4期43-46,49,共5页
Education and Modernization
