高职会计实践教学面临的困境及解决途径

Difficulties and Solutions of Accountant Practice Teaching in Higher Vocational College

会计实践是会计教学的一个重要环节，现代社会经济的发展对会计实践教学提出了更高的要求，高职会计以培养高素质、高技能的应用型人才为目标，而实践教学的有效实施是实现这一目标的保证。本文就目前高职会计实践教学面临的困境进行分析，并提出相应的解决途径。

Accounting practice is an important part of accounting education, and effective implementation of practice teaching is the guarantee to achieve the goal that vocational Accounting is to foster high-qualified, high- skilled talents. This article analyses some current difficulties and then proposes solutions to them.