高职院校的培养目标决定了专业教师不仅要在掌握理论知识的同时还要具备较高的实践能力,而企业实践锻炼是提升教师专业素质和职业能力的有效途径。本文阐述了会计专业教师企业实践的重要性,并提出了几点关于会计教学改革的意见和建议。 The training objective of higher vocational colleges determines that professional teachers not only need to master the theoretical knowledge but also have higher practical ability. Practical training is an effective way to improve teachers’ professional quality and professional ability. This article expounds the importance of accounting professional teachers’ business practice and puts forward some opinions and suggestions on accounting teaching reform.