Study on the Construction of Multi-functional Comprehensive Accounting Laboratory

Accounting is a course which emphasizes the theory and the practice. The problems of college accounting in training teaching are mainly caused by the accounting laboratory to some extent. Therefore, the construction of multi-functional comprehensive accounting laboratory is of great significance. The multi-functional comprehensive accounting laboratory should include the basic laboratory, the intermediate laboratory and the advanced laboratory those three levels of laboratory. The mode of accounting training is also changed. Finally, the specific steps of the multifunctional comprehensive accounting laboratory's construction are also proposed in this paper.