高职学生自我要求比较低,针对他们的厌学但动手能力强的特点,关键是找到他们的兴奋点,激励点。本文以发挥会计手工技能的实践性为例,制定合适的激励方式和目标,形成以会计手工为起点,提高学生会计专业知识和学生的整体的素质。 Vocational students self-requirement is relatively low, for their weariness but hands-on ability of the characteristics of the key is to find their excitement, motivation. In this paper, taking the practicality of accounting manual skills as an example, the author formulates appropriate incentive methods and goals, and forms accounting manual as a starting point to improve student accounting professional knowledge and overall quality of students.