变易理论是关于学习的一种教学理论,它符合教育发展的规律。在职高会计教学中运用变易理论进行了探索,提出了“学什么”“注重什么”以及“选用什么”等方面的思考,旨在更好地推动会计教学的发展。 Change theory is a teaching theory about learning, which accords with the law of education development. In the teaching of vocational high school using the variable theory to explore, put forward “learning what ” “focus on ” and “choose what ” and other aspects of thinking, designed to better promote the development of accounting teaching.