在我国中职院校中会计始终被认为是热门专业,但是近年来的会计教学中,普遍存在着“高分低能”问题,学生可以牢固记忆会计知识,但是却无法顺利进行实践操作。因此,为了有效提升中职会计学生的操作水平,需要在技能大赛的引领下积极改革教学模式,令学生掌握会计知识的同时提升实践能力。 Accounting in vocational schools in our country has always been regarded as a hot specialty, but in recent years, there is a widespread problem of “high and low energy” in accounting teaching. Students can firmly keep accounting knowledge, but they can not carry out practical operation smoothly. Therefore, in order to effectively improve the operational level of secondary accounting students, we need to actively reform the teaching model under the guidance of the skills competition so that students can master their accounting knowledge and enhance their practical abilities.