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职业学校会计教学不仅要向学生全面系统地传授基本会计理论和会计方法,而且要特别注意培养他们应用会计理论和方法、解决会计实践问题的能力。本文从职业学校会计教育现状出发,提出强化学生的动手能力,实现其与理论教学相结合,才能提高会计专业学生的综合素质,培养出社会需要、市场满意的应用型初级会计人才。
The accounting teaching in vocational schools should not only impart the students with the basic accounting theory and accounting method in a comprehensive and systematic way, but also pay special attention to cultivating their ability to apply the accounting theory and method to solve accounting practice problems. Based on the status quo of accounting education in vocational schools, this paper proposes to strengthen the practical ability of students so as to combine them with theoretical teaching so as to improve the overall quality of accounting major students and cultivate the application-oriented primary accounting talents who meet the social needs and market satisfaction.