目前,中等职业学校会计教学偏重于会计理论知识的讲授,忽略了实践性操作。学生进校时听的是老师讲授的会计基础理论知识,进入第二学年老师传授的还是一套会计实务理论,到毕业时学生接受的仍是财经管理方面的理论知识。三年下来,学生听课多,动手少,关上书本以后脑海里一片空白。在毕业模拟实习时,学生拿着实际的原始凭证不知从何下手,面对一张张账页不知怎样把数字填上去。同时,会计教 At present, secondary vocational school accounting teaching emphasis on the accounting theory of knowledge, ignoring the practical operation. When students come to school, they listen to the basic theoretical knowledge of accounting taught by the teachers. In the second year, the teachers still teach a set of accounting practice theory, and when they graduate, the students still accept the theoretical knowledge of financial management. Three years down, students listen to more, less hands, close the book after a blank mind. In the graduation simulation internship, students do not know where to start with the actual original voucher, in the face of a Zhang account I do not know how to fill in the figures. At the same time, accounting taught