会计是一门集理论性与实践性于一体的经济管理应用型学科。高职会计教育,是以培养技术应用型人才为主要目标的高等教育,具有一定的社会适应能力、人际交往能力、会计职业判断能力和管理能力等的会计专门人才为教学目标。这些能力的培养,除了优化会计专业理论课相关教学内容外,更重要的是必须按照社会对会计人才的需求特征和会计执业岗位的要求来加强会计实践教学。 Accounting is a combination of theory and practice in the economic management of applied science. Higher vocational accounting education is based on the cultivation of skilled personnel as the main goal of higher education, with some social adaptability, interpersonal skills, accounting professional ability to judge and management capacity of accounting professionals such as teaching objectives. In addition to optimizing the relevant teaching contents of the accounting theory course, more importantly, the cultivation of these abilities must be strengthened in accordance with the social demand for accounting talents and the requirements of accounting practice posts.