会计处理技能是高职会计专业的学生所应该具备能力,同样也是其他的专业无法代替的一种技能,这对于学生的自我的发展以及高职的教育来说,意义都是非常重大的。所以,在会计处理技能的实践培养的方案中应该要突出会计专业的核心的技能,能够明确处理技能的差异,以及会计处理能力实践培养与其他的技能的关系。在培养学生的时候,要注重真实的实践能力的培养。本文主要阐述了高职生会计处理的技能实践的培养以及意义。 Accounting skills is a vocational accounting students should have the ability, but also other professional can not be replaced by a skill, which for the students’ self-development and higher vocational education, the significance is very significant. Therefore, the practice of accounting skills training program should highlight the accounting profession core skills, skills can be clearly dealt with the differences, as well as the accounting treatment of practical training and other skills. In training students, we should pay attention to the cultivation of practical ability. This article mainly elaborates the training of the vocational skills accounting practice and its significance.