会计学科是一门实践性很强的学科。不仅有大量的理论知识需要学生理解掌握,还有手工记账、电脑记账等技巧需要掌握,教师在教学中担负的角色很重要。正是由于这种特点,很多学生将会计学习与枯燥挂钩。本文针对中职会计教学中出现的问题,提出了灵活教学,提高学生学习积极性的几点方法。 Accounting is a highly practical discipline. Not only a large number of theoretical knowledge needs students to understand and grasp, as well as manual accounting, computer accounting and other skills need to master the role of teachers in teaching is very important. It is because of this feature, many students will learn accounting and boring. This article aims at the problems that arise in the teaching of secondary accounting, puts forward some methods of flexible teaching and improving students’ enthusiasm.