出纳实务是一门传统而实操性很强的学科,对于培养一线工作人员的高职院校来说,如何培养具有适应外部的工作环境,并且具有创新的财务会计人才成为目前高职院校急需思考与研究的课题。在本文中,介绍注册会计师和会计电算化专业人才在培养中存在的问题,提出利用学科竞赛活动来提高学生的创新能力,最大限度地激发学生个性,培养学生对财务会计的探索与实践。 Cashier practice is a traditional and highly practical discipline, for training frontline staff of vocational colleges, how to cultivate have to adapt to the external work environment, and innovative financial accounting talent to become the current vocational colleges Urgent need to think and research topics. In this paper, the author introduces the problems existing in the training of CPA and computerized accounting professionals, and puts forward the use of subject competition activities to improve the students’ ability to innovate, to maximize students’ personality and to develop students’ exploration and practice of financial accounting.