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The new era of National Undergraduate Education Conference, the Secretary of Education Chen Baosheng said, undergraduate education is the life and development of higher education, we must adhere to the foundation, strengthens the first-class undergraduate education. The aim is to solve the problems existing in the cultivation of talents in the universities. The key to the teaching of applied technology universities depend on the construction and implementation of the practical teaching system. This paper based on the sort out existing problems, focuses on the guiding principles and related factors of practical teaching system construction in applied technology colleges. Finally, a case study on the construction of practical teaching system of accounting specialty in Xi'an University of Arts and Science was conducted. The realization of the application technology of undergraduate education is the key to its practical te aching system construction and implementation, if we don’t establish the practical teaching system t hat meets the education objectives of applied technology undergraduate education, that meaningless for practice teaching. This also means that first thing to do is research on the construction of practic al teaching system of applied technology undergraduate.

Research on the construction of practical teaching system for accounting major in applied technology undergraduate universities