社会经济的发展离不开人才的支持。社会与人才之间的关系是相辅相成、共同协作的。随着近年来社会经济的逐渐发展,开始越来越重视高校人才的培养。对于会计学专业来说,也不例外。本文在分析目前高校会计实践教学遭遇的瓶颈的基础上,进一步对会计学实践教学体系的具体实施策略进行探究,希望为会计学专业的发展提供具有价值的参考凭据。 Social and economic development can not be separated from the support of talents. The relationship between society and talent is complementary and collaborative. With the gradual development of social economy in recent years, more and more attention has been paid to the training of university personnel. For the accounting profession, is no exception. Based on the analysis of the bottlenecks encountered in accounting practice teaching in colleges and universities, this article further explores the concrete implementation strategies of accounting practice teaching system and hopes to provide valuable reference evidence for the development of accounting major.