我们知道,职业教育的目的不仅要向学生传授知识,更重要的是培养学生适应时代发展所需要的能力。因此,必须做到理论与实践相结合。在学生进行会计实习阶段,恰是发挥学校会计人员多年工作经验作用的时候。一、加强对会计人员培训,提高自身素质财会人员作为实习指导教师,除继续充实财会业务知识外,还必须学习教育理论,尤其是学习职教理论,提高自身综合素质,以适应教学需要。 (1)文化素质要求。会计人员的知识水平和受教育的程度,不仅有基础理论,而且必备会计、财务、管理、税法、经济法、审计、微机应用等专业知识,还 We know that the purpose of vocational education not only to impart knowledge to students, more importantly, to train students to adapt to the needs of the development of the times. Therefore, we must combine theory with practice. Students in the accounting practice stage, it is time to play the role of school accountants many years experience. First, to strengthen accounting personnel training and improve their own quality of accounting personnel as internship mentor, in addition to continue to enrich the accounting business knowledge, but also must learn the theory of education, especially learning vocational education theory, improve their overall quality to meet the teaching needs. (1) cultural quality requirements. Knowledge of accounting personnel and the level of education, not only basic theory, but also the necessary accounting, finance, management, tax law, economic law, auditing, computer applications and other professional knowledge