CAJ | 학술논문

　　会计具有专业性、实用性很强的特点，教师在会计教学过程中，不仅要向学生全面系统地传授基本会计理论和会计方法，而且更注重培养应用会计理论和方法、解决会计实践问题的能力。
　　회계구유전업성、실용성흔강적특점，교사재회계교학과정중，불부요향학생전면계통지전수기본회계이론화회계방법，이차경주중배양응용회계이론화방법、해결회계실천문제적능력。
Accounting has the characteristics of strong profes-sional, practical, therefore, in teaching process, teachers should not only systematically teach students basic accounting theory and accounting method, but also pay attention to the training of ability of using accounting theory and method, and solving prob-lems in accounting practice.