中文摘要：

高职教育的办学宗旨是培养以职业技能为主线的高端技能型人才，因此实训基地的建设就显得尤为重要。文章以柳州职业技术学院财经类实训室建设为例，阐明我院财经与物流管理系建设会计一体化实训基地的具体措施以及取得的成效，并指出今后进一步的建设思路及办法。

英文摘要：

The education aim of higher vocational education is to cultivate professional skills as the main line of high skilled tal- ents,so the construction of practice base is particularly important. Taking Liuzhou Vocational and Technical College business training room construction as an example,this article discusses the financial construction of logistics management and the prac- tice of ＂integration of accounting practice base＂ as well as the results,and points out the future construction thinking and meth- od.