独立学院会计实践教学课程体系不完整,教材内容陈旧、缺乏更新,教师缺乏实践能力,考核标准缺失,校外实践流于形式,从而造成实践教学效果不理想。本文针对以上问题,提出应建立完整的会计实践教学体系,以ERP企业模拟贯穿始终,整合实践课程内容等对策,以期优化实践教学。 Independent College accounting practice teaching curriculum system is incomplete, old teaching content, lack of updates, lack of practical ability of teachers, lack of assessment standards, out of school practice in the form, resulting in the practice of teaching is not satisfactory. In view of the above problems, this paper proposes that a complete accounting practice teaching system should be set up, with ERP enterprise simulation running through from beginning to end, and integrating the contents of practice courses so as to optimize practical teaching.