推行工学结合,突出实践能力培养,改革人才培养模式是高职院校的首要任务。要实现这个目标,就需大力加强实践教学。对于高职会计专业学生来讲,毕业后选择就业的岗位多为中小企业,尤其是小企业,这就更要求学生的实践能力要强。实践教学可分为校外顶岗实习和校内模拟实习。因为所属专业的特点,学生很难在校外找到会计专业的实习岗位,校内会计综合模拟实习成为提高会计专业学生动手能力及专业实践能力的重要手段。而对于校内综合模 Carrying out the combination of work and study, highlighting practical ability training and reforming the model of personnel training are the primary tasks of higher vocational colleges. To achieve this goal, we must vigorously strengthen the practice of teaching. For accounting students in higher vocational education, after graduation, most of the jobs for choosing employment are small and medium-sized enterprises, especially small enterprises, which even requires students to have stronger practical ability. Practice teaching can be divided into off-campus internships and in-school simulation internship. Because of their professional characteristics, it is very difficult for students to find internship jobs in accounting profession. Comprehensive internship in accounting schools has become an important means to improve practical ability and professional practice ability of accounting major students. For the school integrated model