会计专业的培养目标是培养应用型人才,目前大部分高校以理论教学为主,实践教学为辅,学生理论基础扎实,实践能力较差,不能满足用人单位的需要.会计实务既要学习理论知识,又要培养动手能力,教学模式至关重要.如何构建培养应用型会计人才的教学模式,是会计专业教师值得思考的问题. At present, most colleges and universities mainly focus on theoretical teaching, supplemented by practical teaching. The students have solid theoretical foundation and poor practical ability and can not meet the needs of employers. Accounting practice should not only learn the theoretical knowledge , But also to cultivate practical skills, teaching mode is essential.How to build the teaching model of application-oriented accounting personnel, accounting professional teachers worth thinking about.