高职会计专业教育的目标是培养高素质的技能型人才,因此实践教学环节是否有效,将关系到人才培养的质量。本文根据目前高职基础会计实践教学现状,试图通过让学生参与生产的实践教学,使学生更好地掌握相关理论知识。 The goal of accounting professional education in higher vocational education is to cultivate high-quality skilled personnel. Therefore, whether the practice of teaching is effective or not will be related to the quality of personnel training. According to the present teaching status of basic accounting practice in higher vocational colleges, this paper attempts to make students better master relevant theoretical knowledge by engaging students in practical teaching of production.