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随着经济全球化发展趋势的加快,企业对复合型会计人才的要求不断提升。对于以实践教学为主的中职学校来说,加强学生会计实际操作能力培养十分重要。中职学校应提升会计实践教学质量,培养学生在实际操作中理解、掌握会计理论知识,规范会计实际操作行为,使学生上岗后迅速适应复杂的会计工作环境,在激烈的竞争中脱颖而出。本文简要阐述了中职会计学生实际操作能力培养标准,分析了实际操作能力培养存在的问题,并提出一系列完善措施。
With the acceleration of the development trend of economic globalization, the demand for compound accounting professionals has been continuously raised. For vocational schools based on practical teaching, it is very important to strengthen students’ practical ability in accounting. Secondary vocational schools should enhance the quality of accounting practice teaching, develop students’ understanding of and master the theory of accounting theory in practice, and standardize accounting practices so that students can quickly adapt themselves to the complicated accounting work environment after coming to work and stand out in the fierce competition. This article briefly expounds the training standards of practical ability of accounting students in secondary vocational schools, analyzes the existing problems of practical ability training, and puts forward a series of perfect measures.