本文主要针对如何培养中职会计专业学生对原始凭证识读能力进行研究。首先,分析中职院校会计专业学生专业能力培养的重要性;其次,对中职院校会计专业学生原始凭证能力的识读进行分析;最后,针对如何培养中职会计专业学生原始凭证的识读能力给出几点建议。 This article focuses on how to cultivate accounting professional students to study the original voucher reading ability. First of all, it analyzes the importance of professional ability training of accounting major students in secondary vocational colleges. Secondly, it analyzes the reading ability of primary accounting students in secondary vocational colleges. Finally, in view of how to cultivate students’ Reading ability to make a few suggestions.