笔者分析了一般高校工商管理专业实践教学体系存在的目标定位不清晰、内容设置不合理、“双师型”师资不充足、考评体系不科学等问题,构建了以协同理念为指导思想、以高位就业为目标、校政企三方协作的工商管理专业“金字塔”式实践教学体系,并从学校和学院两个层面,提出了工商管理专业实践教学体系的实施保障措施。 The author analyzes the problems such as the unclear goal orientation, the unreasonable content setting, the insufficient teachers’ double qualification, the unscientific appraisal system and so on in the practice teaching system of general university business administration, With high employment as the goal, the three universities and colleges collaborate in Business Administration “Pyramid ” practical teaching system, and from the two levels of schools and colleges, put forward the practical assurance of business management practice teaching system.