职业教育以教育为手段,以学生就业为目的,具有很强的应用性。而传统的中职会计课堂一味地灌输理论,与职业教育思想背道而驰。要培养出符合社会需要的毕业生,必须把会计教学任务与会计实际工作任务相结合,推行“理实一体”的教学形式,将理论知识与操作技能相融合。 Vocational education to education as a means of employment for the purpose of students, with strong applicability. However, the traditional secondary vocational accounting class has always infused theory and runs counter to vocational education ideology. To cultivate graduates who meet the needs of the society, we must combine the tasks of accounting teaching with the actual task of accounting and implement the teaching mode of “oneness of reality” to integrate the theoretical knowledge with the operational skills.