实训课是高职会计专业实践教学的基本形式,会计实训教学是巩固和应用会计理论知识的重要环节与方式,是实现会计专业人才培养目标的重要途径。在全面分析目前教学状况的基础上,高职会计专业在实训思路、实训模式、实训途径等方面存在一些问题,还不能真正体现高等职业教育的培养目标,对于这些情况,需要对高职会计专业实训教学提出一些新的构想,教学改革势在必行。 Practical training is the basic form of practical teaching in higher vocational accounting. Practical teaching of accounting is an important part and method of consolidating and applying knowledge of accounting theory. It is an important way to achieve the goal of accounting professional training. On the basis of a comprehensive analysis of the current teaching situation, there are some problems in higher vocational accounting major in practical training ideas, practical training mode, practical training methods, etc., and can not truly reflect the training objectives of higher vocational education. For these situations, Vocational accounting teaching and practice put forward some new ideas, teaching reform is imperative.