高等职业教育是以培养生产、工作第一线的实用型、技能型的人才为目标的，设置和强化实践教学环节是实现这个目标最有效的途经。本文就高等职业教育中财会教学普遍存在的重理论、轻实践，实践教学难以深化的现象进行分析，探讨进一步加强财会实践教学的方法。 Higher vocational education aims at cultivating the practical and skilled talents at the front line of production and work. Setting and strengthening practical teaching links is the most effective way to achieve this goal. This article analyzes the phenomenon that the accounting theory in higher vocational education is ubiquitous, emphasizes theory, light practice and difficult to deepen the practice teaching, and discusses the ways to further strengthen the practical teaching in accounting.