我国的会计学随着经济体制改革的不断深化,也在不断地完善,会计理论与方法已逐渐与国际惯例接轨。但中等职业技术学校会计专业的传统教学理论与实践相互分离,教学和实训面临不少难点,对中职会计专业实训课中存在的问题进行分析,认为只有不断地切实改革教学方法,才能加速实现教学目标,提高教学质量。 With the continuous deepening of the reform of the economic system and the constant improvement of the accounting theory in our country, the accounting theory and method have gradually become in line with international practice. However, the traditional teaching theory and practice of accounting major in secondary vocational school are separated from each other, teaching and practical training are facing many difficulties, and the problems existing in secondary vocational accounting training course are analyzed. Only when we constantly reform teaching methods can we Accelerate the realization of teaching objectives, improve teaching quality.