当前,人们已对实训教学在职业教育发展中的重要地位有了更充分的认识。而中职会计实训教学不仅能培养学生的专业操作技能,更是培养学生综合职业能力的重要手段之一。本文从现有的主要教育资源入手,通过科学、合理地整合教育资源,使其能更充分地发挥在中职会计专业实训教学中的作用,有效提升中职生的职业能力。 At present, people have gained a fuller understanding of the importance of practical training in the development of vocational education. The teaching of vocational accounting training can not only develop students ’professional skills, but also one of the important means to train students’ comprehensive professional ability. Starting from the existing major educational resources, this paper tries to integrate the educational resources scientifically and reasonably so that they can give full play to their role in practical teaching of secondary accounting profession and effectively improve the vocational ability of secondary vocational students.