去年七月正式实施新的财务制度,给各行各业的财务人员在转变工作方法上带来了一次挑战,也给职业中学财会教学带来了考验,本文旨在以职业中学在会计制度转轨时的教学为对象,探讨职业中学在新会计制度实施后的教学与实验,以期抛砖引玉,希望得到大家的帮助。 The formal implementation of the new financial system in July last year has given financial personnel of all trades and professions a challenge in transforming their working methods and also brought tests to the teaching of occupational high schools. The purpose of this paper is to test the reform of accounting systems in vocational schools Of teaching as the object, to explore vocational secondary schools in the new accounting system after the implementation of teaching and experiment, with a view to start a discussion, hoping to get everyone’s help.