高职教育的目标是培养具有熟练技能的生产、管理、服务一线的技术人才,提高学生实际操作能力是高职院校的主要任务,也是检验高职院校培养质量的试金石。会计专业通过课内实训、会计模拟实验,顶岗实习等模式,可以构建学生参与社会实践的平台,提高会计专业实习的有效性,为社会培养应用型的会计人才。 The goal of higher vocational education is to cultivate talented technical personnel with skilled skills in production, management and service. It is a major task of higher vocational colleges to improve students’ practical ability and is also the litmus test for cultivating the quality of higher vocational colleges. The accounting profession can build the platform for students to participate in social practice through the practical training in class, accounting simulation experiments and internships, so as to improve the effectiveness of internship in accounting profession and train applied accounting talents for the society.