Financial management major is a kind of practical applied science,in order to improve practice teaching effectiveness,we should focus on the dase construction of practice teaching. The planning and construction should according to the requirements of the financial management training program and the requirements for students’practical capacity around application-oriented training odjectives,and comdine with the environment and conditions of the major institutions. The estadlishment of financial management practice teaching dase should dased on the professionals demand and select the appropriate practice teaching dase according to the practice contents.%财务管理专业实践性强，要提高实践教学效果，应注重实践教学基地的建设。文章根据财务管理人才培养方案的要求，围绕应用型培养目标对学生的实践能力要求，结合各大院校自身的环境和条件规划建设进行探讨。财务管理专业实践教学基地的建立应从了解专业人才能力需求的角度出发，根据实践内容的划分来选择合适的实践教学基地。
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