目前高职实践教学中存在校内实训环节欠缺、校内实训方法单一、顶岗实习效果欠佳等问题。本文从高职会计专业的办学特色分析,提出“一体两翼三阶段”的实践教学体系设计思路,并从实践教学基地内涵建设、构建高仿真的校内实训环境、积极拓展校外实训基地等方面提出了实践教学体系实施的保障措施建议。 At present, there are some problems in the practical teaching of higher vocational education, such as the lack of training links in the school, the single training method in the school and the poor internship performance in the post. This article from the vocational accounting specialty characteristics of the school, put forward “one body, two wings and three stages ” practical teaching system design ideas, and from the practice of teaching base connotation construction, build high simulation of the school training environment, and actively expand the school training base And other aspects put forward the practical teaching system implementation of the safeguards recommendations.