“以能力为本位、以就业为导向”已是我国高职教育的办学共识。在此背景下,近几年我国高职财经专业在课程改革上进行了诸多有益的尝试。然而,我们必须看到,部分财经专业由于对“高技能人才”的理解出现偏差,因此在实施“以能力为本位”的课程改革中思路混乱,或固守原有的学科系统观念,或片面强调单一的技能操作。为此,有必要从“高技能人才”的内涵出发,认真分析高技能财经人才的能力素质结构,形成正确的能力本位观,从而为财经专业课程体系的建设和教学模式的改革提供合理依据。 “Ability-based, employment-oriented ” is already the consensus of running a school in higher vocational education in our country. In this context, in recent years, China’s vocational finance and economics in the curriculum reform carried out many useful attempts. However, we must realize that some finance and economics professionals are confused in the course of implementing the “ability-based” curriculum reform or sticking to the original concept of the disciplinary system due to the deviation of their understanding of “highly-skilled personnel” , Or one-sided emphasis on a single skill operation. Therefore, it is necessary to start with the connotation of “highly skilled personnel”, carefully analyze the competency and quality structure of highly-skilled financial and financial personnel, and form a correct ability-based view so as to provide a reasonable course for the reform of the curriculum system and teaching mode of finance and economics in accordance with.