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中职会计专业是改革开放的产物,是适应当地经济发展的需要而逐步发展起来的,大部分中专毕业生会推荐到当地或沿海的中小企事业单位从事会计、统计等工作,为我国的经济发展输送一批批急需的成熟的会计及经济管理方面的人才。而《基础会计》是中职会计专业最重要的组成部分,是会计学科的入门课程,《基础会计》课程不仅仅要求学生掌握基本的理论知识,更重要的是让学生掌握基本的操作技能。本文主要对目前中职学校在《基础会计》教学中存在的若干问题进行分析,并提出相应的对策。
Professional accounting profession is the product of reform and opening up, is to adapt to the needs of local economic development and gradually developed, most secondary school graduates will recommend to the local or coastal SMEs engaged in accounting, statistics and other work for our country Economic development sends a batch of mature accounting and economic management personnel in urgent need. The “basic accounting” is the most important part of the accounting profession, accounting course is the introductory course, “basic accounting” course not only requires students to master the basic theoretical knowledge, more importantly, to enable students to master basic operating skills. This paper mainly analyzes some problems existing in the teaching of basic accounting in secondary vocational schools and puts forward corresponding countermeasures.