近年来,就业形势越来越严峻,对会计专业学生职业能力提出一系列新的要求,所以进一步优化实践教学体系已经成为当务之急。会计学专业实践教学过程中暴露出诸多问题,这制约着教学质量以及学生职业素质的培养。因此,本文对培养学生实践能力,完善实践教学体系,提高学生职业能力进行研究。 In recent years, the employment situation is getting more and more serious, which puts forward a series of new requirements on the professional ability of accounting major students. Therefore, further optimization of the practice teaching system has become a top priority. During the course of practice of accounting major exposed many problems, which restricts the quality of teaching and the cultivation of students’ professional qualities. Therefore, this paper studies the cultivation of students ’practical abilities, improvement of practical teaching system and improvement of students’ professional ability.