现代经济的快速发展提高了对会计工作的需求,其不仅要求会计人员具有较高水平的专业技术,还需要其具有较强的实践能力,以此提高会计人员的工作能力。作为现代会计培养院校,学生实践能力的培养已经成为教学工作中的重点,其贯穿于会计教学中的各个过程。就会计教学中学生实践能力的培养进行了简要论述。 The rapid development of the modern economy has raised the demand for accounting work. It not only requires that accountants have a high level of professional skills, but also requires them to have strong practical abilities in order to enhance the working ability of accountants. As a modern accounting training college, the training of practical ability of students has become the focus of teaching, which runs through the various processes of accounting teaching. A brief exposition on the cultivation of practical ability of students in accounting teaching is given.