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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Probe into the practice of Mutual infiltration between Accounting Theory and practical Teaching

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DOI: 10.25236/icetem.2019.173


Ge Yunhong

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Ge Yunhong


With the development of economy, accounting work is becoming more and more important, accounting professional becomes a popular major of society, and the whole society has set off the peak of accounting learning. Accounting mainly divided into theory and practice, which is the basis and premise of practice and practice is the effective application of theory. Accounting theory is the foundation, and accounting practice applied in theory. Similarly, accounting teaching subdivided into accounting theory teaching and accounting practice teaching. Students need to study theory first, then enter accounting practice study, and gradually grow into real accounting worker. Accounting major also includes accounting theory teaching and accounting practice teaching, students have studied. Only after accounting theory can we further study accounting practice. This paper discusses how to realize the mutual penetration of accounting theory and practice teaching from two aspects: the infiltration of practical teaching in the teaching of accounting theory and the infiltration of accounting theory in practical teaching.


Accounting theory, Accounting practice, Accounting theory teaching, Accounting practice teaching