会计是一项专业技术,实用性很强,中职学校的会计教学应落脚于“实践”二字,培养“实用型会计人才”。实际操作能力的培养在会计教学中占有相当重要的地位。然而目前中职校的很多会计专业毕业生知识和能力不能同步发展,到工作岗位后,很难适应岗位工作的需要,提出了提高会计教学实用性的建议。 Accounting is a professional technique, practicality is strong, accounting teaching in secondary vocational schools should be based on “practice ” the word, training “practical accounting talents ”. The cultivation of practical ability occupies a very important position in accounting teaching. However, the current knowledge and ability of many accounting graduates in secondary vocational schools can not be synchronized, and it is difficult to adapt to the needs of post work after they arrive at work positions. Proposals to improve the practicality of accounting teaching are put forward.