“比较”是人们常用的思维方法,是找出事物之间的差异点和共同点的思维方法,通过事物间相同特征或相异特征的比较,提示事物的本质和区别。本文从个人教学经验中谈谈比较法在会计教学中的运用体会。 “Comparison ” is a commonly used method of thinking, is to find out the difference between things and common thinking method, through the same or different features between the comparison of things, suggesting the nature of things and differences. This article from the personal teaching experience to talk about the comparative law in the accounting teaching experience.