笔者多年从事会计工作及会计课的教学,在教学过程中发现存在以下问题:一、基础理论差,学习吃力,造成厌学情绪。目前,中职学校开设的会计课不系统,原因有:1.教材采购未按国家规定的中职学校会计专业教学大纲进行。2.非专业人员采购,因为不懂得会计知识,使得教材课程设 The author for many years engaged in accounting work and accounting class teaching, found in the teaching process the following problems: First, the basic theory is poor, learning difficult, resulting in tired of emotion. At present, the accounting courses offered by secondary vocational schools are not systematic. The reasons are as follows: 1. The procurement of teaching materials is not conducted according to the syllabus for accounting major of secondary vocational schools prescribed by the state. 2. Non-professional procurement, because they do not know how to make accounting knowledge, making teaching materials curriculum