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中职学校会计专业是以培养初中级财会人才为目标,以适应我国中小企业发展对会计人才的需求的,这就要求培养对象除了具备良好的会计职业道德以外,还要熟练掌握会计基础理论和处理会计实务的实际动手能力,全面提高学生的职业劳动素养。改革会计实践性教学已经成为会计教学中十分突出的问题。文章就中职会计实践教学存在的问题进行分析,提出了改进措施。
Secondary vocational school accounting major is to cultivate junior and mid-level accounting talents as the goal, in order to adapt to the development of SMEs in China’s demand for accounting talents, which requires training in addition to having a good accountant professional ethics, but also proficiency in basic accounting theory and Deal with the actual practical ability of accounting practice, improve student’s occupation labor accomplishment in an all-round way. The reform of practical accounting teaching has become a prominent problem in accounting teaching. The article analyzes the problems existing in the practical teaching of secondary accounting and puts forward the improvement measures.