在当下,会计专业是一个热门专业,很多高校都开设了会计专业。但是,高校会计专业普遍存在着重视理论教学有余,注重实习不足的现象,往往忽视了对学生实习能力的培养,导致会计专业学生在毕业实习的过程中出现了很多问题。因此,高校应采取切实有力的措施,提高学生在实习中的能力和创新能力。 At present, the accounting profession is a hot professional, many colleges and universities have opened accounting profession. However, accounting professions in colleges and universities generally pay more attention to the teaching of theory and pay more attention to the lack of practice. They often neglect the training of students’ internship ability, which leads to the emergence of many problems in the process of graduation internship. Therefore, colleges and universities should take effective measures to improve students’ ability and ability to innovate in internship.