会计学是一门实践性很强、涉及面较广、与社会实际结合紧密的学科。虽然大部分中等职业学校为了提高学生的综合能力,都在不同程度上开展了会计教学改革活动,以适应对当代中职学生的培养模式。但是,现实中许多中职学校会计毕业生的综合能力仍很不理想。为了实现提高学生综合素质这一教学目标,应将理论与实践相结合,突出实践教学的作用,不断培养出适应当前市场需求的会计人才。 Accounting is a very practical, involving a wide range of, closely integrated with the social sciences. Although most of the secondary vocational schools in order to improve the overall ability of students, are to varying degrees carried out accounting teaching reform activities to adapt to contemporary secondary vocational students training mode. However, in reality, the comprehensive ability of many accounting graduates in secondary vocational schools is still not satisfactory. In order to achieve the goal of improving the overall quality of students, we should combine theory with practice, highlight the role of practice teaching, and continually cultivate accounting talents who adapt to the current market needs.