本文从会计专业培养目标、教学需求等方面分析了成人高校会计专业实验室的必要性,对部分成人高校会计专业实验室建设现状进行了分析对比,提出成人高校应从手工实验室、计算机实验室等方面分阶段建设会计专业实验室,最后对会计实验室建成后进一步发展提出了几点看法。 This article analyzes the necessity of accounting specialty labs in adult colleges and universities from the aspects of accounting major training and teaching requirements, analyzes and compares the current situation of accounting major labs in some adult colleges and universities, and puts forward that adult colleges and universities should start from manual laboratories and computer laboratories Aspects of the construction of accounting professional laboratories in phases, and finally put forward some views on the further development of the accounting laboratory after its completion.