随着我国市场经济的不断发展和完善,高水平会计专业人才缺失成为企业面临的主要问题,在这种社会环境下,用人单位对会计人才的要求也越来越高,不仅要求会计人才具备丰富的专业知识,更加注重他们的实践业务水平。因此,在中职会计教学中,如何加强学生的账务处理能力成为会计教学的主要问题。 With the continuous development and improvement of the market economy in our country, the lack of high-level accounting professionals has become a major problem faced by enterprises. In such a social environment, employers are also demanding more and more accounting personnel. This requires not only that accounting personnel have rich Expertise, pay more attention to their practice level of business. Therefore, in the teaching of secondary accounting, how to strengthen the student’s ability to handle accounts has become the main problem of accounting teaching.