所谓会计技能,是人们在进行相关的会计活动中所承担的会计责任和能力的手段。会计人员技能水平也保证了其职业道德水平,两者是相辅相成的。对中职学生而言,会计技能操作水平的提高与其对该课程兴趣有至关重要的关系。因此,当前会计技能教学必须要解决如何提高学生对该课程的学习兴趣,明确其重要性的问题。 The so-called accounting skills, accounting practices are people in the accounting activities undertaken by the responsibility and ability of the means. The level of professional skills of accountants also ensures their professional ethics. The two are mutually reinforcing. For secondary vocational students, the improvement of the level of accounting skills is crucial to their interest in the course. Therefore, the current teaching of accounting skills must address how to improve students’ interest in the course and clarify its importance.