在会计专业课程体系中,实践教育是培养学生从业能力的主要途径,但在当前会计实践教学中还存在许多问题,特别是会计实训课程的教学评价是薄弱环节。文章首先梳理了相关的概念及教学评价的功能,后以专业与生活相结合的高职会计校内真账实训考核为例,详细阐述了工作过程系统化的教学评价标准。 In the course system of accounting specialty, practice education is the main way to cultivate the students’ ability of doing business. However, there are still many problems in the current accounting practice teaching, especially the teaching evaluation of accounting training course is the weak link. First of all, the article combs the related concepts and functions of teaching evaluation. Taking the real account training and assessment of higher vocational accounting school combining professional and life as an example, the article elaborates systematically the teaching evaluation standard of work process.