目前,我国大部分高职院校都开设了会计类相关专业,会计理论教学体系已经基本成熟,但在实践教学方面,还存在实践教学方法落后、教学形式单一、主动创新性不强等问题,培养出的学生会计实践能力不高,动手能力不强,综合素质达不到会计岗位胜任力的要求。因此,加强高职会计专业学生实践能力的培养,建立高职院校会计专业实践课程体系显得尤为重要,这有助于提高学生的岗位胜任能力,促进学生高质量的就业。本文针对高职院校学生的特点,设计了“一主三辅”式是会计专业实践模式,旨在培养学生的专业能力和综合能力,达到促进学生可持续发展的目的。 At present, most of the higher vocational colleges in our country have set up accounting-related majors, accounting theory teaching system has been basically mature, but in practice teaching, there are still some problems such as backward practice teaching method, single teaching form and unskilled initiative, The students’ accounting practice ability is not high, practical ability is not strong, the overall quality does not meet the accounting job competency requirements. Therefore, it is very important to strengthen the cultivation of practical abilities of accounting major students in higher vocational colleges and to set up a practice course system of accounting major in higher vocational colleges. This will help to improve students’ competence in post and promote high-quality employment of students. In this paper, according to the characteristics of students in higher vocational colleges, designed a “three main auxiliary” style is accounting practice model, designed to develop students ’professional ability and comprehensive ability to achieve the purpose of promoting students’ sustainable development.