一、高职院校会计实践教学课程的现状及问题高职院校会计实践教学课程一般有两种模式:一是主干课程辅以实践教学模式。如,讲《基础会计学》时,安排《基础会计实验》;讲《中级财务会计》时,安排《中级财务会计实验》;讲《成本会计学》时,安排《成本会计实验》等。二是独立设置操作实务课程。即在开设主干课程的同时配合各种实务操作课程。这些实务操作课程有:《出纳实务操作》、《财产实务操作》、《成本实务操作》、《纳税实务操作》、《总账实务操作》、《报表实务操作》等。以上实践教学课程体系虽然能从实践环节帮助学生加深理解会计主干课程知识,了解会计实践工作的场景,但存在以下 First, the status quo and problems of accounting practice teaching courses in higher vocational colleges Accounting practice teaching courses in higher vocational colleges generally have two modes: First, the main course supplemented by practical teaching mode. For example, when talking about “basic accounting”, arrange “basic accounting experiment”; when talking about “intermediate financial accounting”, arrange “intermediate financial accounting experiment”; talk about “cost accounting” and arrange “cost accounting experiment”. The second is to set up independent practice courses. That is, in the establishment of the main courses with various practical courses. These practical courses are: “cashier operation”, “real estate operation”, “cost practice”, “tax practice”, “general ledger practice operation”, “report practice operation” and so on. Although the practical teaching system above can help students to deepen their understanding of accounting main course knowledge and understand the practice of accounting practice from the practical aspects,