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会计学是一门实践性很强的学科,会计实践教学是会计教学的一个重要环节。虽然大部分职业学校为提高学生的综合实践能力,都开展了会计实践性教学活动,但现实中,许多中等职业学校会计专业毕业生的动手能力很不理想,普遍存在基础不扎实,实践能力弱的特点。会计实践教学不能仅仅作为理论联系实际的一个教学环节,还应作为一种教学方法和手段,贯穿教学活动中,为培养高素质、强能力、富创造的人才服务。
Accounting is a very practical discipline, accounting practice teaching is an important part of accounting teaching. Although most of the vocational schools carry out the accounting practical teaching activities in order to improve students’ comprehensive practice ability, in reality, many secondary vocational accounting graduates are not very good at practical ability, and the foundation is not solid and the practical ability is weak specialty. Accounting practice teaching can not only be used as a teaching link of theory with practice, but also as a teaching method and means, which runs through teaching activities and serves the cultivation of talents with high quality, strong ability and rich creation.