随着教育改革的深入,我们的会计教学模式也在不断变化。当前职校会计实践教学存在的主要问题就是传统的会计教育模式束缚了学生创造能力的发展,学生在课堂上被动地接受知识,丧失了学习积极性,课堂效率不高。针对这一教学现状,我们开展会计模拟实训,通过不同的学习方式,提升学生主动性,培养学生的实际处理业务的能力。 With the deepening of education reform, our accounting teaching model is constantly changing. At present, the main problem existing in accounting practice teaching in vocational schools is that the traditional accounting education mode has restricted the development of students’ creative ability. Students passively receive knowledge in the classroom, lose their enthusiasm for learning and their classroom efficiency is not high. In response to this teaching status quo, we carry out accounting simulation training, through different ways of learning, enhance student initiative, develop students’ ability to handle business.