为培养会计专业学生“能算会用”的能力和素质,配合会计专业建设改革,提出了“一化五融”的教学模式。“一化”是指教、学、做一体化;“五融”包括五个方面的融合,分别是课程教学与考证融合,单项实训与综合实训融合,手工账实训与电算账实训融合,模拟、虚拟现实实训与真实岗位实训融合,校内实训与校外顶岗实习融合。并针对“一化五融”的教学模式存在的问题提出了对策建议。 In order to cultivate the abilities and qualities of accounting majors “accounting can be used ”, in line with the accounting profession construction and reform, put forward the teaching mode of “one melts five levers ”. “Five melting ” includes five aspects of integration, namely the integration of teaching and textual research, the integration of individual training and comprehensive training, the manual account training and Computer accounts training integration, simulation, virtual reality training and real job training integration, school training and off-campus internship integration. And puts forward countermeasures and suggestions on the existing problems in the teaching mode of “one integration and five guarantees.”