会计实训教学是培养高职会计专业学生职业能力的关键方式。本文分析目前高职院校会计专业实训教学中面临的主要问题,提出合作竞争学习方法作为改善会计实训教学效果的一种有效途径。 Accounting practice teaching is a key way to cultivate the professional ability of accounting major students in higher vocational colleges. This article analyzes the main problems facing the current accounting professional training in vocational colleges and puts forward the cooperative competition learning method as an effective way to improve the teaching effect of accounting training.