高职院校很重视会计专业学生的实践教学,但普遍采用的“模拟实训、顶岗实习”等实践教学模式已经不能满足现阶段对高职会计学生培养的需要。本文认为应该结合新旧教学模式的优点,取其所长、互为补充。会计专业最有效的实践教学模式应该是采用“模拟、仿真、全真”递进式会计实践教学模式。 The vocational colleges attach great importance to the practical teaching of accounting major students, but the commonly used practice teaching modes such as “simulation training and internship” can not meet the current need of cultivating accounting students in higher vocational colleges. This paper argues that we should combine the advantages of old and new teaching modes, take their strengths and complement each other. Accounting practice is the most effective teaching mode should be used “simulation, simulation, all true” progressive accounting practice teaching mode.