会计专业课程作为一门管理学科,集理论性、实务性、专业性为一体。这就决定了教学需要理论和实践并重。但在目前独立本科院校中,重理论轻实践甚至理论教学与实践环节脱节,必然导致教师教学照本宣科,学生学习枯燥乏味,不利于实践性人才的培养,更不利于彰显独立本科院校的特色。在充分调研国内外高校会计专业Excel教学实践现状的基础上,研究如何构建适应独立本科院校会计专业教学特点的基于Excel的会计综合模拟实训教学平台。 Accounting professional courses as a management discipline, set theory, practice, professional as one. This determines that teaching needs both theory and practice. However, in current independent colleges, the emphasis on light practice or even theoretical teaching is not in line with the practical aspects, which inevitably leads to the teaching of teachers being sobering, the students learning dull, not conducive to the cultivation of practical talents, but also not conducive to highlighting the characteristics of an independent undergraduate college . On the basis of fully investigating the status quo of Excel teaching practice in accounting majors at home and abroad, this paper studies how to construct an integrated accounting training platform based on Excel which adapts to the accounting specialty teaching in independent undergraduate colleges.