随着市场经济的发展,管理在经济中的作用越来越大。而会计作为经济管理的重要组成部分,在经济发展中的地位也变得越来越重要,这就对会计人员的综合素质提出了更高的要求,也对我们从事会计专业教学工作的老师提出了更高的要求。然而,随着高等教育事业的发展,普高升温,中职生源质量明显下降。中职学生普遍存在厌学情绪或倾向,学习自觉性、自信心差,没有学习热情的现象。有的学生表现为时冷时热,即学习的积极性维持时间不长;有的学生表现为厌倦、逃避学习,尤其是理论课学习,上课纪律差,注意力不集中,不愿做作业,害怕考试或对考试麻木不 With the development of market economy, management plays an increasingly important role in the economy. As an important part of economic management, accounting has become more and more important in the economic development. This puts forward higher requirements on the overall quality of accountants, and also puts forward to our teachers engaged in accounting teaching A higher requirement. However, with the development of higher education, the quality of secondary vocational students has obviously dropped. Secondary vocational students are generally tired of learning or dislikes, learning consciousness, poor self-confidence, there is no enthusiasm for learning. Some students showed cold and hot, that is, enthusiasm for learning did not last long. Some students showed boredom and eschewed learning. In particular, they did not pay attention to theoretical courses, lack of concentration in class, Examination or test numb not