校外实习实训基地,对于会计专业人才培养,对于会计专业的实习实训教学有着不可少替代的作用。本文分析了建设会计专业校外实习实训基地,可以全面培训学生的专业能力,促进会计专业人才培养模式的改革和发展,有利于培养优秀的会计专业的教师队伍,有利于高校会计专业人才培养与社会经济发展的对接,并提出了有效建设会计专业校外实习实训基地的对策。 Off-campus internship training base for the training of accounting professionals, accounting practice for practical training has an essential alternative role. This paper analyzes the construction of accounting practice training base outside the campus, you can fully train students’ professional ability, promote the reform and development of accounting professionals training mode, help to train outstanding accounting professional teachers, is conducive to the training of accounting professionals Social and economic development docking, and put forward the effective construction of accounting practice training base outside the school’s countermeasures.