中职教育旨在快速培养技术型人才,而在人才培养教学过程中实践教学对学生的职业技能和素养起着至关重要的作用。尤其是会计专业教学中学生的动手实践能力对其将来的就业更是起着重要作用,本文针对我国目前中职学校会计专业中对实践教学过程中出现的几点问题进行剖析,以求寻得改进教学的思路与方法,切实提升学生的动手与实践能力,增强学生就业的竞争力。 The purpose of vocational education is to cultivate skilled personnel quickly, and practice teaching plays an important role in students’ vocational skills and accomplishment in the process of personnel training. In particular, the practical ability of students in the teaching of accounting major plays an important role in their future employment. In this paper, according to the analysis of some problems that arise in the process of practical teaching in accounting profession of secondary vocational schools in China, Teaching ideas and methods, and effectively improve the practical ability of students and enhance the competitiveness of students employment.