在应用型本科院校的会计实训过程中,存在着会计实训课程设置不合理、实训手段单一、实训指导老师实践能力不足、校外实训基地匮乏等问题。本文认为高校应在不断强化理论与实践教学、不断充实会计实训内容、加强高素质教师队伍建设、加强校企合作等方面下功夫。 In the process of accounting training in applied undergraduate colleges, there are some problems such as unreasonable setting of accounting training courses, single training methods, lack of practicing ability of practical training instructors and lack of practical training bases outside the university. This paper argues that colleges and universities should make efforts to continuously strengthen the teaching of theory and practice, constantly enrich the content of accounting training, strengthen the construction of highly qualified teachers, and strengthen the cooperation between schools and enterprises.