会计是一门实践性很强的经济管理学科,随着社会经济的发展,企业对会计人才需求越来越多,要求也越来越高,面对会计毕业生就业压力之大,会计专业教学必须重视会计实践性教学,提高学生实践操作能力,本人结合自已的工作经历,充分认识到高校会计实训教学方面存在的不足,下面就会计实践教学存在的问题及原因谈谈个人的观点。 Accounting is a highly practical economic management disciplines, with the social and economic development, the demand for accounting personnel more and more enterprises, the requirements are getting higher and higher, in the face of the employment pressure of accounting graduates, accounting teaching We must attach importance to the practical teaching of accounting to improve students’ ability of practical operation. Based on their own working experience, I fully understand the shortcomings of accounting practical teaching in colleges and universities. I will talk about the problems and reasons of accounting practical teaching below.