在现阶段的高职会计教学过程中存在重理论,轻实训的问题,这种教学理念对于教学质量的提升是一种很大的阻碍,一体化教学模式的实施就是针对此问题提出来的,加强高职会计理论实训相结合的教学,有利于培养学生的综合应用能力、专业操作能力,提高学生的学习积极性,亦可改善教学成效,是高职会计教学的发展趋势。 At present stage, there exists the problem of heavy theory and light training in the process of higher vocational accounting teaching. This teaching idea is a great obstacle to the improvement of teaching quality. The implementation of integrated teaching mode is put forward for this problem , Strengthening the combination of accounting theory and training in higher vocational education is conducive to cultivating students ’comprehensive ability of application and professional operation, improving students’ enthusiasm for learning and improving teaching effectiveness, which is the development trend of higher vocational accounting teaching.