高职会计专业人才培养,需要打破以传统教育为主,以少量实践教学为辅的课程教学模式。应该根据高职教育着重突出实践能力培养的特点,在学校的教育体系下,在“校介企”人才培养模式下,让会计课堂变成学生实际操作的演练场,教育出适应市场经济的发展、产业结构的调整、人力资源配置的改革、企业岗位需求的会计人才。本文对高职会计专业“校介企”人才培养模式下实践环境的模拟与演练进行分析与研究,积极探索了高职会计专业人才培养的改进方案。 The training of accounting professionals in higher vocational colleges needs to break the teaching mode of teaching which is dominated by traditional education and supplemented by a small amount of practical teaching. According to the characteristic of cultivating practice ability in higher vocational education, under the school education system, under the mode of “school medium enterprises” personnel training, the accounting classroom should be turned into the practice field of students and the education should be adapted to the market economy The adjustment of industrial structure, the reform of the allocation of human resources and the demand of corporate accounting personnel. This article analyzes and researches on the simulation and practice of practical environment in higher vocational accounting specialty “school intermediary enterprises ” personnel training mode, and actively explores the improvement plan of accounting professional talents training in higher vocational colleges.