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中职会计教学的最终目的不仅要让学生掌握基本的理论知识,而且还要锻炼学生的实际操作能力。营改增试点以来,随着会计制度和税制改革的不断深入,国家和企业需要大量的应用型、复合型会计人才。借此契机,会计课程教学必须进一步改革,深化实践教学模式探索,以达到提高课程教学质量,增强学生实践应用能力的目的。培养出既掌握会计专业理论,又熟悉实务操作技能的专门人才。就营改增政策的推行对当前中职院校会计专业教学产生的影响进行简要的探讨。
The ultimate goal of vocational accounting teaching not only to allow students to master the basic theoretical knowledge, but also exercise the practical ability of students. Since the reform and increase pilot camp, with the continuous deepening of the accounting system and tax system reform, countries and enterprises need a large number of applied and complex accounting personnel. With this opportunity, we must further reform the teaching of accounting courses and deepen the exploration of practical teaching methods so as to achieve the goal of improving the quality of teaching and enhancing students’ practical ability of application. To cultivate a master of accounting theory, but also familiar with the practical skills of specialized personnel. The discussion on the influence of the reform of camp increasing policy on the accounting profession teaching in the current vocational colleges is briefly discussed.