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随着教学事业的发展,教学方法得到了迅速的更新和发展,理论与实践教学相结合的教学方法成为当前教学中较为流行且有效的一种方式。而作为一门操作性与实际性都比较强的会计学科来说,理论与实践相结合的方法显然比单纯的理论讲述更加具有有效性,不仅大大提高教师的教学效率,也促进了学生学习会计的兴趣。这种方法对于中职学生教学来说,作用更加显著。本文首先对理实一体化教学进行简单介绍,进而分析中职会计综合实训课中实施理实一体化教学的原因,最后探讨理实一体化教学在中职会计综合实训课中的具体应用。寄希望对中职会计专业的教学提供帮助。
With the development of teaching, the teaching method has been rapidly updated and developed. The teaching method combining theory with practice teaching has become a popular and effective way in teaching at present. As a practical and practical accounting discipline is relatively strong, the combination of theory and practice is clearly more effective than purely theoretical narrative, which not only greatly improves teachers ’teaching efficiency, but also promotes students’ learning accounting interest of. This method is more significant for the teaching of secondary vocational students. This article first introduces the integration of teaching in a simple way, and then analyzes the reasons for the implementation of the theory of integrated teaching in practical accounting, and finally discusses the practical application of integrated teaching in vocational training courses . We hope to help the teaching of secondary accounting profession.