依据会计专业的特点和性质要求,在日常教学中培养和发展学生的职业技能是非常重要的。把基本技能的训练与专业基本知识的教学相结合贯穿于教学全过程,以专业基础理论教学为基点,强化实践教学并突出实践教学的实用性、技能性和操作性,努力做好会计专业技能与职业能力的衔接,最终达到学生专业技能的掌握。 According to the characteristics and nature of the accounting profession, it is very important to cultivate and develop students’ vocational skills in daily teaching. The combination of basic skills training and professional basic knowledge teaching runs through the whole process of teaching, basing on professional basic theory teaching, strengthening practice teaching and highlighting the practicability, skills and operability of practical teaching, and strive to do a good job accounting professional skills With the convergence of professional ability, and ultimately achieve the mastery of student professional skills.