目前,很多中职学校的会计电算化实训存在“采用填鸭式教学方式、教师会计电算化实践经验不足、人才培养不能满足企业要求”等问题。笔者从罗杰斯的人本思想、教育部对中职学校人才培养要求的角度分析了中职会计电算化实行分岗实训必要性,并提出了“采用”分岗——轮岗“会计电算化实训、建设一支企业实践型教师实训队伍、建立”过程—结果“实训考核制度”的会计电算化分岗实训实施策略。 At present, many computerized accounting training schools in secondary vocational schools have problems such as “adopting a spoon-fed teaching method, teachers’ lack of practical experience in computerized accounting and personnel training can not meet the requirements of enterprises”. The author analyzes the necessity of practicing division of accounting in secondary vocational schools from the perspective of humanism of Rogers and the requirement of personnel training of secondary vocational schools by the Ministry of Education. “Accounting computerized training, construction of a practical training of business teachers team, the establishment of” process - results “training evaluation system ” accounting computerized division implementation strategy.