加强实践教学改革,提高学生的实践动手能力,是职业学校教学改革的基本要求,是教育教学中最重要的环节,也是广大会计教育工作者长期以来孜孜不倦追求的目标。会计实训教学应由单纯的理论验证型实训转为能力提高型实训。本文从会计实训教学现状出发,探讨构建新的技能实训教学模式,并提出了改进的措施。 Strengthening the practice of teaching reform and improving students’ ability to practice are the basic requirements of the teaching reform in vocational schools. They are the most important link in education and teaching and also the goal that the majority of accounting educators have been pursuing for a long time. Accounting practice teaching should be purely theoretical verification training into ability to enhance practical training. Based on the present situation of accounting practice teaching, this article discusses how to build a new teaching mode of skill practice and puts forward some measures to improve it.