本文通过对高职会计人才需求情况的分析,总结了人才培养和使用过程中的问题与矛盾,提出了培养基础宽厚、专通结合、和谐发展的高等职业层次会计专业人才的观点,并围绕知识传授、能力训练和素质培养探讨了高等职业层次会计专业教育目标、模式和过程,以其对高职会计专业建设和教学改革的健康发展提供参考。 Based on the analysis of demand for accounting talents in higher vocational colleges, this paper summarizes the problems and contradictions in the process of personnel training and use, puts forward the viewpoints of cultivating accounting professionals with higher vocational level based on generous, Teaching, Competence Training and Quality Training The objectives, modes and processes of higher vocational accounting education are explored, which provide references for the construction of higher vocational accounting education and the healthy development of teaching reform.