目前由于传统教学模式的弊端,造成学生对相关的理论知识难以理解掌握、融会贯通。理论联系实际、学以致用的能力和水平欠缺,毕业后工作能力相对较差,有的学生有毕业证、会计证、电算化初级证书等诸多证书,但是连简单的会计实务都做不好。因此,探索出一条理论联系实际,提高学生动手、动脑能力的教学新路,是摆在我们面前的首要问题。 At present, due to the disadvantages of the traditional teaching mode, students have difficulty understanding and mastery of relevant theoretical knowledge. Some of the students have graduation certificates, accounting certificates, computerized primary certificates and many other certificates. However, even simple accounting practices are not well done . Therefore, it is the most important issue for us to explore a new teaching method of linking theory with practice and improving students’ practical ability.