培养会计人才的一个重要环节就是会计实验教学,也是培养并提高学生实践技能以及创新能力的一个重要手段。在对会计实验教学目前的状况及影响因素进行深入分析的前提下,提出重新对会计实验教学目标进行定位,并对实验教学体系进一步完善,高度重视培养并提高会计从业人员的职业判断力以及强化会计实验教师队伍建设等措施,以期能进一步提高高职会计教学效果。 An important part of cultivating accounting talents is accounting experiment teaching, which is also an important means of training and improving students’ practical skills and innovative ability. Under the premise of analyzing the current status and influencing factors of accounting experiment teaching, this paper proposes that the goal of accounting experiment teaching should be repositioned and the experimental teaching system should be further improved. Great attention should be paid to training and enhancing the professional judgment of accounting practitioners and to strengthening Accounting laboratory teachers and other measures to build, with a view to further improve the teaching of higher vocational teaching effectiveness.