随着中国经济的快速发展,对于会计人才的需求也在不断地增加,市场经济的发展对于会计工作者的专业素质以及综合素质的要求也在不断提高。会计职业的应用性较强,在中国的会计职业教育过程中面临理论与实践结合不强的问题亟待解决。本文主要探究的是中国会计职业在教学过程中的教学理论与会计实践应用之间结合的意义、对策并对此进行了分析。 With the rapid development of China’s economy, the demand for accounting talents is also constantly increasing. The development of market economy is also continually raising the demand for professional qualities and overall qualifications of accounting workers. The application of accounting profession is strong. In the process of accounting occupation education in China, the problem of combination of theory and practice is not strong and needs to be solved urgently. This article mainly explores the significance, countermeasures and the analysis of the combination of teaching theory and accounting practice in the accounting profession in China.