会计理论教学的难度在于其抽象、综合和规范性强,导致学生难学,教师难教。为了更好地讲授会计理论课,应该立足于对会计基本原理的理解,务求原理的解释多元化和常识化,并注意正反结合,引导实践规范化,长远而言,则应改革相关课程,提高学生理论与实践融合的能力。 The difficulty of teaching accounting theory lies in its abstract, comprehensive and normative nature, leading to students difficult to learn, teachers difficult to teach. In order to better teach accounting theory class, we should base ourselves on the understanding of the basic principles of accounting in order to diversify and generalize the interpretation of principles, and pay attention to the combination of positive and negative, and guide the practice of standardization. In the long run, we should reform related courses and improve The ability of students to integrate theory and practice.