职业能力是人们从事其职业的多种能力的综合,处于新的社会经济发展环境中,社会对高职会计专业人才职业能力的要求也不断提高。为了迎合市场需求,提升会计专业学生的职业能力,进行高职会计专业教学改革是至关重要的步骤之一。鉴于此,本文首先简单审视了高职会计专业教学存在的问题;然后从多方面探索了基于职业能力培养的高职会计专业教学改革策略,以期能为高职会计专业教学提供一定的借鉴价值。 Professional ability is a combination of people’s ability to engage in various occupations. In a new environment of social and economic development, the demand of the society for the professional ability of accountants in higher vocational education also continues to increase. In order to meet the market demand and enhance the professional ability of accounting students, teaching reform in higher vocational accounting is one of the most important steps. In view of this, this article first briefly examines the existing problems in higher vocational accounting teaching; then explores the teaching reform strategies of higher vocational accounting based on vocational ability training from many aspects, with a view to providing some reference value for higher vocational accounting teaching.