当前职业院校会计专业普遍存在着工学结合、校企合作不够的问题,校外会计实习几乎不可能。如何进行校内会计实训,让学生不出校门就能真正掌握会计操作技能,实现学生与会计岗位零距离,是职业院校迫在眉睫的大事。笔者依据多年会计教学经验,针对目前职业院校会计实训现状提出了自己的见解,希望与广大同仁共同商榷。 At present, the accounting profession in vocational colleges universally exists the problem of the combination of work and study and the lack of cooperation between school and enterprise. It is almost impossible for an accounting practice outside school. How to carry out school accounting training, so that students can truly grasp the accounting skills without the school gate, to achieve zero distance between students and accounting positions, vocational institutions is an urgent event. Based on many years of accounting teaching experience, the author puts forward my own opinions on the current status of accounting training in vocational colleges, and I hope to discuss with the majority of my colleagues.