人们常常会从《法制日报》、《经济与法》等报刊杂志上看到“案例剖析”、“每周一案”、等栏目刊登的各色各样案例。这些案例以生动的事例、曲折的情节,对人晓之以理,言之以法,促使人们的法制观念日益增强。在现代教学中,高等院校也广泛采用案例教学法,将理论与实际紧密联系,培养学生分析问题,解决问题的能力,受到学生普遍欢迎。联想到我们会计领城,理论文章不少,务实书藉比比皆是,但写“会计案例”的人不多。从会计队伍的现状看,青年会计人员占相当比重。特别是各基层单位,每年都有一定数量的青年人加入会计行列,有些是从大、中专学校分配来的,有些是从待业青 People often see the various cases published in sections such as “Case Study”, “Every Monday Case” and other newspapers and periodicals such as “Legal Daily”, “Economy and Law.” In these vivid cases, twists and turns of plot, people know their reason and make the law clear, so as to promote the people’s concept of the rule of law. In modern teaching, colleges and universities also widely use the case teaching method, the theory and practice are closely linked to develop students’ ability to analyze and solve problems, which are generally welcomed by students. Associated with our accounting city, a lot of theoretical articles, pragmatic books borrow abound, but few people write “accounting case”. Judging from the current situation of the accounting team, young accountants account for a considerable proportion. In particular, grassroots units each year have a certain number of young people joining the ranks of accountants, some of whom are allocated from major and secondary technical schools and some from unemployed youth