“分享”是一种教育方法,也是一种全新的教学理念,它旨在将己有资源与他人分享,而获得互动与双赢。这种理念中的分享可以是现实中的实物,也可以是一种计划,甚至是一种心得体会,同时它也可以是个人及团队的文化与价值取向。本文认为在“以理论和实践为本位”的教学指导思想下,将“分享理论”应用于中职会计专业教学之中,能够促进学生“德、智、体”全面发展,对于培养学生熟练专业技能、掌握实践操作能力与提升学生人格魅力等方面都有着十分重要的意义。 “Sharing ” is an educational method as well as a brand new teaching concept. It aims to share the existing resources with others to gain an interactive and win-win situation. Sharing in this concept can be reality in kind, it can be a plan, or even a feeling of experience, but it can also be a personal and team culture and value orientation. This paper holds that under the teaching guiding ideology of “theory and practice as basis”, “sharing theory” can be applied to the teaching of secondary accounting major to promote the all-round development of students’ “moral, intellectual and physical” , For training students proficiency in professional skills, ability to master the practical operation and enhance the personality of students and so has a very important significance.