高职教育中会计作为一门实践性和专业性很强的专业,其实践教学环节一直占有非常重要的地位。诚然,部分高职院校在会计学的实践教学方面投入了大量的实验实训资金,但是还是有相当大的一部分院校仍倚重会计的理论教学,而放松了会计实践教学这一环节。况且会计学实践教学问题远非仅靠会计实验实训的简单投入就能解决,本文针对当前高等职业教育会计专业会计学实践教学中存在的一些不足,进一步探析并提出了相应的对策,以强化会计专业的实践性教学,培养出高素质的应用型会计人才。 Accounting as a practical and professional specialty in higher vocational education, its practical teaching has always occupied a very important position. Certainly, some higher vocational colleges have invested a large amount of experimental training funds in practical teaching of accounting, but still a considerable part of colleges still rely on the theoretical teaching of accounting and relax the practical teaching of accounting. Moreover, the problem of practical teaching of accounting is far from being solved simply by the simple experiment of accounting experiment. In view of some shortcomings in practical teaching of accounting major in higher vocational education, this paper further analyzes and puts forward corresponding countermeasures, Accounting professional practical teaching, training of high-quality application-oriented accounting personnel.