在我国现阶段,随着市场经济的不断完善,企业及社会对会计人才的需求不断的增大,因此,对会计人才提出了更要的要求。用人企业在招聘人才的过程中,关注的不仅仅只是学历及证书,更重要的是其工作能力及经验。在现代的教学工作中,账务处理能力是非常重要的,因为这是会计工作中接触最多的一项工作,如果不能加强学生账务处理能力,学生就不能使用今后的工作。因此,文章着重就中职会计教学中账务处理能力的培养进行分析,培养出适合现阶段时代快速发展的会计人才。 At the present stage of our country, with the continuous improvement of the market economy, the demand for accounting talents in enterprises and in the society has been constantly increasing. Therefore, more requirements are placed on accounting professionals. Employing enterprises in the recruitment of personnel in the process, the concern is not just academic and certification, more importantly, their ability to work and experience. In modern teaching, the ability to handle accounts is very important because it is one of the most exposed tasks in accounting and students can not use future work if they are not able to improve their student account processing skills. Therefore, the article focuses on the analysis of the training of account processing ability in the teaching of secondary accounting, and cultivates the accounting talents suitable for the rapid development of the current era.