供销合作社是为农服务的合作经济组织,是推动农村经济发展和社会进步的重要力量。目前,供销合作社的发展,需要大批职业技能和职业精神高度融合的初中级会计技能人才。然而,重庆市经贸中等专业学校会计专业课程设置与供销社行业发展对初级会计人才的需求脱节,如何通过会计专业课程体系改革,突破原有的教学局限,改善教学效果,培养供销社行业发展需要的会计人才,已成为重庆经贸中等专业学校会计教育面临的现实问题。 Supply and marketing cooperatives are cooperative economic organizations serving the peasants and an important force in promoting rural economic development and social progress. At present, the development of the supply and marketing cooperatives requires a large number of junior and mid-level accounting skills who are highly integrated with occupational skills and professionalism. However, the specialty of Chongqing Economic and Trade secondary vocational school accounting specialty courses and the development of supply and marketing cooperatives for the primary accounting talent needs out of line, how to reform the accounting professional course system, breaking the limitations of the original teaching, improve teaching effectiveness, training supply and marketing cooperatives industry development needs Accounting professionals, has become Chongqing Economic and Trade Secondary Vocational School accounting problems facing reality.