Author(s)

Zhang Jin

Corresponding Author

Zhang Jin

Abstract

In today's economic society, the importance of accounting to enterprises and institutions is self-evident. Accounting is not only a discipline, but also an important financial work. In the era of rapid development of Internet information technology, accounting theory and practice have been impacted. Accounting subject, accounting object and accounting function have new connotations. What enterprises and society need is high-level and professional accountants, which is a challenge for both students and teachers. If we want to provide excellent accounting for the society better, we can't do without the combination of accounting theory and practice teaching. With the further improvement of the requirements of accounting work in the new era, higher requirements are put forward for the quality of accounting in the new era. The close combination of accounting theory and practice teaching is even more important. Based on this, this paper analyzes the mutual penetration between accounting theory and practice teaching, hoping to provide some reference and suggestions for related teaching work, and finally promote the healthy development of accounting industry.

Keywords

Accounting theory, Practical teaching, Personnel training