Abstract: Practical teaching is the important parts in cultivating applied talents in independent college,which can't be regarded as a simple experimental activity or a simply teaching activity,but the combination of the both.Through the analysis of the status and problems of economics and management laboratory construction of independent college, and according to the applicable talents training standards for specialty of economics and management,the functional position of experimental teaching should be scientifically located.The relationships between theory and practice, subject and teaching,research and teaching, experiment and practice shall be properly handled to ensure that the experimental teaching for specialty of economics and management move forward along the correct road.