会计专业实践教学体系是高职会计教师为实现教学目标旨在提高学生会计专业技能而提高整体就业率的教学改革体系。目前,会计专业教学还存在目标落实不到位、课程设置不合理、实训比重低的问题。所以,我们要转变教学理念,完善会计课程设置,增加实训比重,从而构建起完备的实践教学体系。 The accounting professional practice teaching system is the teaching reform system of higher vocational accounting teachers to improve the overall employment rate in order to achieve the goal of teaching to improve students’ accounting professional skills. At present, there are still some problems in the teaching of accounting major, such as the problems of the implementation of the objectives, the unreasonable curriculum and the low proportion of practical training. Therefore, we must change the teaching philosophy, improve the accounting curriculum, increase the proportion of practical training, so as to build a complete practical teaching system.