实践教学在中职会计教学中占有重要地位,然而纵观我国中职会计教学的现状,大多数学校都只重视理论教学而忽略了实践教学,从而导致中职会计专业课程教学出现诸多弊端。中职教育是培养中等技术应用型人才的教育,因而,在中职会计教学中加强实践教学,提高课堂的有效性,不断激发学生创造力和培养学生实践能力,为国家、社会培养优秀的技术应用型人才具有重要意义。 Practice teaching occupies an important position in the teaching of secondary accounting. However, looking at the status quo of secondary accounting teaching in China, most schools only emphasize theoretical teaching and neglect practical teaching, which leads to many defects in the teaching of secondary vocational accounting. Vocational education is to cultivate the application of medium-sized technical talents education, therefore, strengthen the practical teaching in secondary accounting teaching to improve the effectiveness of the classroom, and constantly stimulate student creativity and develop students’ practical ability to train excellent technology for the country and society Applied talents are of great significance.