会计实训教学是提高学生动手能力的有效途径。明确会计实训教学的目的、重点,避免实训教学中产生的误区,是搞好会计实训教学的前提条件。提高会计实训教学质量,不但要十分注重学生学习意志的培养,同时也要加强教师实践能力的提升和双师素质的培养。 Accounting practice teaching is an effective way to improve students’ abilities. To clarify the purpose and key points of accounting practice teaching and to avoid the misunderstandings arising from practical teaching is a prerequisite for improving practical teaching of accounting. To improve the teaching quality of accounting practical training, we should pay great attention not only to the cultivation of the students ’learning will, but also to enhance the teachers’ practical ability and the cultivation of double qualifications.