目前我国高职院校会计人才培养模式片面强调会计核算技能,而忽视了学生素质的培养。这种会计文化严重缺失的人才培养模式造成毕业生难以满足社会需要。本文从会计学科的特点、会计行业的发展以及社会需求等方面阐述应重视会计文化教育,并就如何加强会计文化教育提出了建议。 At present, the training mode of accounting talents in higher vocational colleges emphasizes accounting skills one-sidedly while ignoring the cultivation of students’ qualities. This serious shortage of accounting culture of personnel training mode makes it difficult for graduates to meet social needs. This article elaborates the importance of accounting culture education from the aspects of accounting discipline, the development of accounting profession and social demand, and puts forward suggestions on how to strengthen accounting culture education.