高等职业教育以培养适应生产、建设、管理、服务等一线需要的高技能人才为目标,实践教学是其本质特征。会计学是一门应用性较强的专业,尤其强调职业技能的培养,因此,其实践教学体系构建的重要性是不言而喻的。本文在对会计实践教学体系进行探讨的基础上,分析了当前高职院校会计专业实践教学中存在的问题,并提出了具有针对性的措施。 Higher vocational education aims at training high-skilled personnel who meet the needs of production, construction, management and service. Practice teaching is the essential feature. Accounting is a highly applied professional, with particular emphasis on vocational skills training, therefore, the importance of its practical teaching system construction is self-evident. Based on the discussion of accounting practice teaching system, this article analyzes the existing problems in practical teaching of accounting major in higher vocational colleges and puts forward some pertinent measures.