现代社会要求劳动者应具备跨岗位和跨职业的能力,就现代会计而言,对人才的需求也已由过去的单一化向多元化发展,而目前绝大多数中等职业学校尚未建立起一个融会计基本理论、基本技能和实践操作为一体的复合型、通用型和应用型的学科体系。为此,会计专业教学改革迫在眉睫。 In modern society, workers are required to have the ability to work across jobs and across professions. As far as modern accounting is concerned, the demand for qualified personnel has also been diversified from the previous one-off to the one from the past. At present, the vast majority of secondary vocational schools have not yet established a financial Accounting basic theory, basic skills and practical operation as one of the composite, general and applied disciplinary system. For this reason, the accounting profession teaching reform is imminent.