优化会计实验教学对培养会计应用型人才具有重要意义。本文从调查本校会计专业大三、大四学生和部分企业管理人口入手,分析了目前会计实验课存在的问题,并针对这些问题提出了会计实验课实验项目改革方向。 Optimizing accounting experimental teaching is of great significance to cultivating accounting applied talents. This article starts with the investigation of accounting major juniors and seniors and some enterprise management population in our university, analyzes the existing problems in the accounting experiment class, and puts forward the reform direction of the experiment items in the accounting experiment class according to these problems.