合作学习是一种相互帮助、相互促进、共同提高的求知过程。它能有效地激发学生的学习兴趣,让学生主动地获取知识,解决实际问题,从而培养学生的创新精神和实践能力。主要探讨合作学习在会计实训教学中的应用。 Cooperative learning is a kind of knowledge-seeking process of mutual help, mutual promotion and common improvement. It can effectively stimulate students ’interest in learning, enable students to take the initiative to acquire knowledge and solve practical problems, so as to cultivate students’ innovative spirit and practical ability. The main discussion of cooperative learning in accounting practical teaching.