高职会计教育理念的转变、培养目标的定位以及高职会计专业其它方面的改革,最终的出发点和落脚点都在于课程。本文以工作过程为导向,进行高职会计专业课程体系构建的探讨,这既是当前高职院校教育发展的趋势所在,又是高职会计专业教育实践的需要。 Vocational accounting concept of education change, training objectives and higher vocational accounting profession other aspects of the reform, the ultimate starting point and the foothold lies in the curriculum. This article takes the process of work as a guide to discuss the construction of accounting system in higher vocational education, which is not only the trend of the current higher vocational education development, but also the need of higher vocational accounting education.