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会计作为一门理论与实践相结合的专业学科,目的是为企事业单位培养优秀的会计人才,不仅要求从业者掌握专业的技术知识,而且要求其具备在工作中的实际操作能力。只有通过实践教学模式才能满足其要求,这也是联系实际工作和教学之间的纽带,而中职会计对教学的实践性则有着更高的要求。如何构建一套符合多元化要求的中职会计教学实践模式是当前中职会计教学所要解决的首要问题。根据对近几年我国中职会计教学的现状的分析,对其中存在的问题提出相应的解决方法,以期能为我国中职会计实践教学模式的进步和发展提供参考。
Accounting as a combination of theory and practice of professional disciplines, the purpose is to train outstanding accounting personnel for enterprises and institutions, not only requires practitioners to master the professional technical knowledge, but also requires them to have practical operational ability in the work. Only through the practice of teaching model to meet their requirements, which is the link between the actual work and teaching, and vocational accounting for teaching practice has a higher demand. How to construct a set of practical teaching mode of secondary accounting in line with the requirements of diversification is the primary problem to be solved in the current teaching of accounting in secondary vocational schools. According to the analysis of the current situation of secondary vocational accounting teaching in our country in recent years, we put forward the corresponding solutions to the existing problems in order to provide a reference for the progress and development of our secondary vocational accounting practice teaching mode.