一、高职会计专业校内实训体系构建的意义目前,很多综合性高职院校都设立会计专业,重点培养会计方面的职业化人才。从在校生数量来看,会计类专业的学生占高等会计教育中占有很大比重,成为我国高等会计教育的重要组成部分。在经济快速发展的今天,社会对会计人员的质量有了比以往更高的要求,这就对高职会计教育提出了新的要求。教育部[2006]16号文件《关于全面提高高等职业教育教学质量的若干意见》中明确提出:要积极推行与生产劳动和社会 First, vocational accounting school training system in the significance of the construction At present, many comprehensive vocational colleges have set up accounting major, focusing on training accounting professional personnel. From the number of students, accounting students accounted for a large proportion of higher accounting education has become an important part of higher education in our country. Nowadays, with the rapid economic development, the society has higher requirements on the quality of accountants than ever before, which sets new demands on higher vocational accounting education. Ministry of Education [2006] No. 16 Document “Several Opinions on Improving Teaching Quality of Higher Vocational Education” clearly states: It is necessary to actively promote and produce labor and society