随着计算机技术在不断的完善与发展,对人们的生活和工作带来了很多方便,同时也越来越多的渗透到了会计工作和会计教学当中;在这样的背景下,职业学校会计专业教学为了更好地适应目前社会经济发展对会计人才的需求,首先要解决好会计手工账实训和会计电算化实训在教学中的关系、有效途径及其意义等问题,这也是本文主要阐述的内容。 With the constant improvement and development of computer technology, it has brought a lot of conveniences to people’s life and work. At the same time, more and more people have penetrated into accounting work and accounting teaching. Under this background, the teaching of accounting major in vocational schools In order to better adapt to the current social and economic development of accounting personnel needs, we must first solve the accounting manual accounting training and accounting computerized teaching in the teaching of the relationship between the effective way and its significance, which is the main article of this article Content.