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会计学是一门实践性很强的学科,大力开展实践性教学活动是会计教学改革的重要内容。根据调查了解,虽然绝大部分中等职业学校学校为了提高学生的综合实践能力,都在不同程度上开展了会计实践性教学活动。但是,在现实中,许多中等职业学校会计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。本文从各方面分析了中等职业学校会计实践性存在的问题,并提出了对中等职业学校学校会计实践性教学的改进构想。
Accounting is a highly practical discipline, to carry out practical teaching activities is an important part of accounting teaching reform. According to the survey, although most secondary vocational school schools in order to improve students’ comprehensive practical ability, have carried out accounting practical teaching activities to varying degrees. However, in reality, many secondary vocational school accounting graduates have very poor hands-on ability, and there is a common characteristic that the foundation is not solid and the practical ability is weak. This article analyzes the existing problems of accounting practice in secondary vocational schools from all aspects and puts forward an improved concept of accounting practical teaching in secondary vocational schools.