对专业培养目标进行准确的定位,是保证专业人才培养方案科学、合理、有效的前提条件,是保证教学组织规范、有序的基础。各中职院校依据培养目标定位建立了以会计岗位能力和会计综合素质培养为主线的人才教育培养模式。但中职毕业学生有的仍然得不到社会的认可,在就业上存在被歧视现象。除去外部社会因素外,中等职业教育本身也存在一些问题。诸如教育观念落后,教学手段单一,会计课程设置陈旧,缺乏中职特色、会计实践课程训练严重缺乏、教材建设速度跟不上、师资缺乏、教学内容与生产实践相脱节等问题。因此探讨职业中学会计专业学生职业能力的培养具有一定的现实意义。 Accurate positioning of the professional training objectives is a prerequisite for ensuring a scientific, reasonable and effective professional training program, and is the basis for ensuring a standardized and orderly teaching organization. All secondary vocational schools set up a personnel education and training model based on the training objectives and based on the ability of accounting posts and the overall quality of accounting. However, some graduating students in vocational schools are still not recognized by the society, and there is discrimination in employment. In addition to external social factors, secondary vocational education itself, there are some problems. Such as backward educational concepts, single teaching methods, outdated accounting courses, lack of secondary vocational characteristics, a serious lack of practical training courses, teaching material construction speed can not keep up, the lack of teachers, teaching content and production practices are out of touch with other issues. Therefore, it is of practical significance to explore the cultivation of professional abilities of vocational school accountants.