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The teaching of accounting is not only a boring teaching, but also a kind of teaching which is infective and innovative. It is a boring and passive process for students to accept knowledge. It is a process full of passion and initiative to impart knowledge to teachers. How to turn the students' passivity into initiative and actively participate in the process of teaching and learning, this article, in combination with the author's accounting teaching practice, talks about some superficial understanding.

The Cultivation of Creative Thinking Ability of Middle School Students in Finance and Accounting Teaching