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中职会计专业无论在教学目的、学生诉求、学科设置、教学计划上都有其特殊性,根据会计专业的要求和中职学生的特点,在日常教学中培养和发展学生的会计实践技能是中职会计教学的首要目标。基于此,中职会计教学应当把基本操作的训练与专业理论知识相结合贯穿于教学全过程,以专业理论教学为基点,强化实践教学,努力做好会计专业技能与职业能力的融合,最终达到学生专业技能的掌握。
The vocational accounting major has its specialty not only in the teaching purpose, the student appealing, the discipline establishment and the teaching plan, but also in the daily teaching to cultivate and develop the students’ accounting practice skills according to the requirements of the accounting profession and the characteristics of the secondary vocational school students The primary goal of accounting education. Based on this, the teaching of secondary accounting should combine the training of basic operations with professional theoretical knowledge throughout the whole process of teaching, based on the teaching of professional theory, strengthen the practical teaching and strive to make the integration of accounting professional skills and professional ability finally reach Students master the professional skills.