中职财务会计具有较强的实践性,在财务会计体系中具有举足轻重的作用。分析中职财务会计开展特色教学的限制因素及由此提出相应的解决对策,以引起教育者对此的重视,为相关研究提供理论参考。 Vocational financial accounting has a strong practicality, in the financial accounting system plays a decisive role. This paper analyzes the limiting factors of developing specialty teaching in the finance accounting in middle vocational schools and puts forward corresponding solutions to them, arousing the attention of educators and providing a theoretical reference for related research.