如何寻求一种理论与实践相融合的教学形式,如何寻求一种“入学即就业”的人才培养模式,成为高职院校会计专业人才培养必须解决的问题。在高职会计专业依托代理记账公司实施现代学徒制的实践研究,是紧跟社会、行业发展和职业岗位的要求,并且是解决工学结合、校企合作、顶岗实习的人才培养模式的有效途经。 How to find a kind of teaching mode that combines theory and practice, and how to find a talent training mode of “entrance to employment” has become a problem which must be solved in the cultivation of accounting professionals in higher vocational colleges. Practicing the modern apprenticeship system based on the practice of agency book-keeping in higher vocational accounting is a follow-up to the requirements of society, industry development and job postings. It is also an effective way to solve the talent training mode of combining work with learning, school-enterprise cooperation and internship .