我国的高职教育主要是区别于本科院校的研究型或是学术型高等教育模式,它重在动手实践并以理论知识够用为原则,强调学生在企业岗位中的工作实践能力。基于高职的教育模式的特点,本文将提出针对高职院校会计专业教学改革的构建模式思考,强调会计专业教学改革构建关键是从市场实际需求出发的实践教学模式。 The higher vocational education in our country mainly differs from the research or academic mode of higher education in undergraduate colleges. It focuses on hands-on practice and theoretical knowledge, emphasizing students’ ability to practice their work in the enterprise. Based on the characteristics of the higher vocational education mode, this article will put forward the thinking of the construction mode of the accounting major teaching reform in higher vocational colleges, emphasizing that the key of the accounting teaching reform is the practice teaching mode starting from the actual demand of the market.