随着高等教育的发展,普通高校也越来越强调实践教学和向应用型高校发展。而传统培养职业技能型人才的高等职业院校则面临入学率和毕业生就业率下滑等问题。本文针对高职院校会计专业如何在实训环节进行改革从而保持自身特色,提升学生实际操作能力,满足用人单位需求进行探讨。 With the development of higher education, colleges and universities are also increasingly emphasizing practical teaching and development to applied colleges and universities. However, the higher vocational colleges that traditionally train vocational and technical talents face the problems of the enrollment rate and the graduation rate of graduates’ employment. This article aims at how to reform the accounting profession in higher vocational colleges in order to maintain its own characteristics, to enhance students’ practical ability to meet the needs of employers to explore.