会计专业的一门核心课程是财务会计,并且财务会计是学生提高专业能力和累积专业知识的根本所在。在高职院校会计专业的教学中,财务会计跟学生以后的就业密切相关。由一定程度上来讲,是不是可以掌握财务会计专业跟学生的职业认同感与认知度产生直接性的影响作用。为此,本文阐述了高职院校财务会计实践教学的有效策略,旨在提高学生的会计实际操作能力。 A core course of accounting is financial accounting, and financial accounting is fundamental to improving professional competence and acquiring professional knowledge. In the teaching of accounting major in higher vocational colleges, financial accounting is closely related to the employment of students. To some extent, is it possible to grasp the financial accounting profession with the student’s professional identity and recognition have a direct impact on the role. Therefore, this article elaborates the effective strategies of practical teaching of financial accounting in higher vocational colleges, in order to improve students’ practical ability of accounting.