会计专业是中职学校专业设置比较早,发展比较成熟,相对完整的专业体系,为社会培养了一批又一批合格的从业人员。近年来,一方面由于会计从业资格考试无纸化,难度提高,细化、广化、深化。而用人单位对中职生财务会计理论知识和操作能力要求也越来越高,而随着高等教育的的普及中职院校生源的数量和质量都有所下降。会计是中职学校会计专业学生的核心专业课,课堂是传授知识、培养能力主要舞台,而学生专业知识掌握的好坏,实 Accounting is the professional setting of secondary vocational schools earlier, more mature, relatively complete professional system for the community trained a group of qualified practitioners. In recent years, on the one hand due to accounting qualification examination paperless, difficult to improve, refine, extensive, deepen. However, employers also have higher and higher requirements on theoretical knowledge and operational ability of financial accounting in secondary vocational schools. However, with the popularization of higher education, the quantity and quality of secondary school students have declined. Accounting is the core vocational school accounting professional students, the classroom is to impart knowledge, ability to cultivate the main stage, and the professional knowledge of students is good or bad, the real