课堂教学是职业教育的核心环节,课堂教学“教什么、怎么教”取决于课程和教材。不同的课程决定了课堂教学的内容,不同的教材内容决定了教学的组织方式和教学效率,只有建设难易程度合理、知识技能切实、内容形式全面的教材,才能便于教师科学高效地组织课堂教学,取得良好的教学效率,学生才能快速吸收知识,随时训练职业技能,达到人才培养的目标。会计行业与会计专业有其特殊性,实践教学所占的比重 Classroom teaching is the core of vocational education, classroom teaching “what to teach, how to teach ” depends on the course and teaching materials. Different courses determine the content of classroom teaching. The content of different teaching materials determines the organization and efficiency of teaching. Only through building teaching materials with reasonable degree of difficulty, practicable knowledge and skills and comprehensive content can teachers be able to organize classroom teaching scientifically and efficiently , Achieved good teaching efficiency, students can quickly absorb knowledge, training vocational skills at any time, to achieve the goal of personnel training. The accounting profession and the accounting profession have their particularity, the proportion of practice teaching