The logic system of financial accounting;

On the financial accounting teaching for higher vocational students;

This article explains the connection of management accounting and finance accounting, and explains the sameness and the difference.

Discussing the relation between finance accounting and income tax accounting will be favourable to expliot the counterpart and improve itself.

With the rapid development of the market economy in our country,more and more problems concerning finance accounting in economic disputes and economic cases need the forensic accountants to investigate,take evidence and appraise from the special point of accounting,and law so as to provide the law courts with the expert opinions.

Nowadays,there exist many problems in the curriculum of financial accountant,such as the lagging teaching methods and measures,particular stress on the mode of practice teaching,weak effect,etc.

The differences and connections between tax payment accountant and financial accountant are analyzed datailedly.

The financial accountant is the key course with specialized accounting,and the follow-up course on “accounting foundation”too.

Clarify the Principle of Essence Weightier Than Forms in Accounting Practice;

Greatly improving the level of accounting practice is a task which brooks no delay.

In this paper,accounting theory was compared with accounting practice between China and America in accounting model,firm accounting law,accounting standard,accounting treatment procedure,accounting statement system and main characteristics of accounting practice etc,and some suggestions for reference were put forward.