本文认为,高校通过建立会计实验室开放平台、加强会计实验教学队伍建设、加强会计实验设备管理、合理安排会计实验教学体系、建立会计实验中心管理体制及加大经费投入比例等方面的改革,可提高学生的动手能力,实践创新能力,以及综合分析问题、解决问题的能力。 This article argues that colleges and universities reform the establishment of accounting laboratory open platform to strengthen the construction of accounting experimental teaching team, strengthen the management of accounting laboratory equipment, reasonable arrangement of accounting experimental teaching system, establishment of accounting experimental center management system and increase the proportion of funds invested, etc. Improve students’ practical ability, practice innovation ability, and comprehensive analysis of the problem, the ability to solve problems.