出纳实务是中职会计专业的核心技能课程,承担会计专业学生今后从事会计工作或出纳工作必备技能的重要任务,课程的设置以基础会计理论为基础,以货币资金的管理和核算为重点,并以培养出纳基础技能为出发点,为更好衔接日后工作岗位为目的来展开教学。本文主要讨论现中职学校出纳实务课程教学中面临的主要问题,针对问题提出提高出纳实务课程教学实效性对策。 The cashier practice is a core skill course of the accounting major in vocational schools, which undertakes an important task for accounting major students to engage in future accounting or cashiering skills. The course is based on the basic accounting theory and focuses on the management and accounting of monetary funds. And to develop cashier basic skills as a starting point for better convergence of future jobs for the purpose of teaching. This article mainly discusses the main problems that the present vocational school cashier training course faces, and puts forward some countermeasures to improve the teaching effectiveness of the cashier practice course according to the problems.