中等职业学校教学与实习工作是教育教学工作的重要方面,事关毕业生的培养规格。而教学与实习的有效衔接则是一个比较棘手的问题。会计学是一门应用型学科,它的实践性很强。目前许多学校用两年时间匆忙把几门专业课上完后,就急急忙忙把学生送到企业进行实习,第三年的教学内容完全停止,把学生托付给企业或放任自流,造成了教学与实习的严重脱节。故此,文章提出了以项目补缺实习方案为抓手,切实解决教学与实习的衔接之疑难的策略 Secondary vocational school teaching and internship work is an important aspect of education and teaching, related to the training of graduates specifications. The effective connection between teaching and internship is a more difficult issue. Accounting is an applied discipline, it is very practical. At present, many schools hurried to complete several specialized courses in just two years, and hurriedly sent students to the company for internship. The third year of teaching was completely stopped and the students were either entrusted to the enterprise or left untaught. As a result, teaching and learning Internship serious disconnect. Therefore, the article put forward the project fill the internship program as the starting point, and effectively solve the teaching and internship difficult link strategy