会计是一门内容严谨,理论与技能并重的学科。在中等职业学校会计教学中普遍存在着理论教学内容枯燥,学生学习兴趣不高;理论与实践相脱节,学生实操技能薄弱;会计职业道德教育的缺失等问题。快速有效地解决这些问题,对我们培养实用型人才是非常重要的。 Accounting is a rigorous content, theory and skills of both disciplines. In the secondary vocational school accounting teaching, there is a common phenomenon that the content of the theory teaching is boring, students ’interest in learning is not high, the theory and practice are out of phase, the students’ practical skills are weak, and the lack of accounting professional ethics education. To solve these problems quickly and effectively is very important for us to cultivate practical talents.