会计学是理论性和实践性很强的一门学科,也是涉及面较广、与社会实际结合紧密的一门学科。对于职业中学而言,设置这门专业的主要目的在于培养学生的理论知识及实务操作能力,从而服务于地方经济。但是,在现实中,许多中等职业学校会计毕业生的工作能力不是很理想,普遍存在基础不扎实,操作能力弱的特点。 Accounting is a highly theoretical and practical discipline, but also involves a wide range of social reality with a close combination of a subject. For vocational schools, the main purpose of setting up this major is to cultivate students’ theoretical knowledge and practical ability to serve the local economy. However, in reality, many secondary vocational school accounting graduates work ability is not very satisfactory, there is a general lack of solid foundation, the ability to operate weak.