会计培训要讲究课堂艺术,犹如演员要讲究舞台艺术一样重要。同样一出戏,由于演员的艺术水准不同,观众的感受不同,演出效果自然也就不同。会计教学也是如此。而会计培训学校较之正轨学校教学难度还大。这是因为培训对象来源不一,文化程度有高有低,专业经历有长有短,接受能力参差不齐的缘故。加之时间较短,缺乏专门短训教材,授课老师多非专职教师等因素,故欲达到培训目的,收事半功倍之效,更须讲求和重视会计培训的课堂艺术。因才施教注意技巧基于上述情况,在初级会计培训教学中,应注意两个问题:一是根据培训对象因才施教。初级会计培训设有两档,即会计员和助理会计师。前者侧重于业务操作技能,包括 Accounting training should pay attention to classroom art, as if the actors should pay attention to the stage art as important. The same play, due to the different artistic standards of the actors, the audience’s feelings are different, the performance is naturally different. Accounting teaching is also true. The accounting training schools than the right-track school teaching is still more difficult. This is due to the different sources of training target, the high and low level of education, the short and long-term professional experience, and the uneven ability to accept. Coupled with the short time, the lack of specialized short training materials, teaching teachers and more than non-full-time teachers and other factors, so to achieve the purpose of training, less effective multiplier effect, but also pay more attention to accounting training classroom art. Due to talent teaching skills Based on the above situation, in the primary accounting training, should pay attention to two issues: First, based on the training of students because of talent. Junior accounting training with two files, namely, accountants and assistant accountants. The former focuses on business operations skills, including