The number of students in accounting major of independent colleges has increased rapidly over the past few years. How to build the practical teaching system of accounting major and what to be done to develop the practical ability of students in this major, has become the problems of the teachers in accounting of independent colleges. Therefore, based on the studies on the practical teaching condition of accounting major in independent colleges, this paper figured out the problems that exist in

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... ts system and has put forward relevant countermeasures, which is of great practical significance.