实践教学是将理论知识应用于实践的教学活动,本文通过对高职院校会计专业会计实践教学实施现状的分析,找出存在的问题,提出解决问题的对策。 Practical teaching is the application of theoretical knowledge to practical teaching activities. In this paper, by analyzing the status quo of accounting practice teaching in higher vocational colleges, we find out the existing problems and put forward the solutions to the problems.