中等职业学校会计教育应建立与建构主义学习环境相适应的教学模式。教学活动应以学生为中心,在整个教学过程中利用情境、协作等学习环境要素,充分发挥学生的主动性、积极性和首创精神。本文旨在通过探索如何在会计教学中应用建构主义教学原则,以期对中等职业学校会计教育的教学有所帮助。 Secondary vocational school accounting education should establish a constructivism learning environment adapted to the teaching mode. Teaching activities should be student-centered, using the environment throughout the teaching process, collaboration and other environmental elements to learn, give full play to students’ initiative, initiative and initiative. The purpose of this paper is to explore how to apply the principles of constructivism in accounting teaching so as to help the teaching of accounting education in secondary vocational schools.