高职院校在会计教学中,不同程度地存在着重理论、轻实践,重讲解、轻操作的现象,实践教学环节薄弱,学生动手能力差。面对日益激烈的会计就业市场的压力,提高学生对会计实务的实际操作能力,必须改变课堂理论教学与实践相脱节的缺陷。 In the accounting teaching of higher vocational colleges, there are some phenomena that emphasize theory, practice lightly, stress explaining and light operation to some extent. The practical teaching links are weak and the students’ practical abilities are poor. Faced with the increasingly fierce accounting job market pressure and improve students’ practical ability of accounting practice, we must change the defect that classroom theory teaching and practice are out of touch with each other.