会计职业教育的最终目的是为社会培养合格的人才,尤其为中小企业培养第一线的高技能会计专业人才。而培养模式决定着人才培养的质量,决定着培养的学生是否符合社会的需要。本文提出了高职高专会计人才培养过程中存在的主要问题,以及中小企业对会计人才的要求,从而提出了完善高职高专院校培养模式的对策建议。会计人才培养模式是指在一定会计教育思想与教育观念指导下,由教 The ultimate goal of accounting vocational education is to train qualified personnel for the society, especially for SMEs to train the first line of highly-skilled accounting professionals. The training mode determines the quality of personnel training, determines the training of students is in line with the needs of society. This paper puts forward the main problems existing in the training of accounting talents in higher vocational colleges and the requirements of accounting talents for SMEs, and puts forward the countermeasures and suggestions on how to improve the training mode of higher vocational and technical colleges. Accounting personnel training mode refers to a certain accounting education and education under the guidance of the concept of education