针对现在以学生差异为前提,对中专会计专业的教学的现状,提出了中专会计专业的教学分层模式。目的是为了给学生营造一个适合学生学习个性的发展环境,要因材施教,让每一个学生都有自信,同时满足社会对会计专业多层次人才的需求。 Aiming at the present situation of the difference of students’ specialties in accounting profession, this paper puts forward the teaching stratification model of secondary accounting major. The purpose is to create a development environment suitable for students’ learning individuality. Students should be taught in accordance with their aptitudes, so that every student can have confidence and meet the needs of society for multi-level talents in accounting profession.