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职高毕业生面临着社会,面临着实际操作。为了立足于社会,学生必须在掌握本专业理论知识的基础上具有一定的实践操作和应变能力。然而,目前多数职校生的会计实务操作和应用能力较差,与工作需要相差甚远。笔者通过对职高会计专业学生的调查及对其实务能力情况的统计分析,发现他们的实务能力存在不足。以此为着入点,提出在教学中应逐渐完善会计教学计划,逐步提高会计实务能力在整个计划中的比重,能让学生在实务操作中学习,掌握一定的会计实务操作能力,且配合以现代化的教学手段,从而使学生的会计实务操作技跟上时代的节拍。
Vocational high school graduates face the society, facing the actual operation. In order to gain a foothold in the society, students must have some practical operation and adaptability on the basis of mastering the professional theoretical knowledge. However, at present, most of the vocational school students have poor accounting practices and application skills, which are far from the needs of their work. Through the investigation of vocational accounting students and the statistical analysis of their practical abilities, the author finds that their practical abilities are inadequate. Taking this as the starting point, it is suggested that the accounting teaching plan should be gradually perfected in teaching, and the proportion of accounting practical ability in the whole project should be gradually raised. Students should be able to learn and master certain accounting practice in practical operation. Modern teaching methods, so that students can keep up with the practice of accounting practices beat the times.