新会计准则已实现了对企业各项经济业务的全覆盖,有效填补了多项新型业务处理规定的空白。新会计准则的此种变化,不仅要求高职院校会计专业教师在实训模块教学时,熟练运用工商行业相关知识,更要掌握新会计准则涉及的新的行业知识。这一点对高职院校会计教师也不同程度上提出了挑战。科学编制会计校内实训教材截至目前为止,市面上已然充斥着各种各样的会计实训教材。细观这些会计实训教材我们不难发现,大部分会计实训教 The new accounting standards have achieved the full coverage of all economic businesses of the enterprise and effectively filled in the blank of a number of new business handling regulations. Such changes in the new accounting standards not only require the accountancy professional teachers in higher vocational colleges to skillfully use the relevant knowledge of the industrial and commercial sectors during the teaching of practical training modules, but also grasp the new industry knowledge involved in the new accounting standards. This is to some extent, the accounting teachers in higher vocational colleges also posed challenges. Scientifically compiled accounting school training materials Up to now, the market is already full of a variety of accounting training materials. Microcosm These accounting training materials we can easily find that most of the accounting training