高等职业教育作为高等教育的一部分,它的发展必须以市场需求为导向,突出办学特色,走培养实用型人才的路子。会计行业是一个职业道德要求较高、知识密集、技术密集的行业,要求会计专业人员要有较高的素质,这就需要广大教育工作者在高等职业教育会计教学方面作出更大的努力。本文针对当前高等职业教育会计专业教育能力培养中存在的一些不足作了探索并提出了相应的对策,期望学校培养出更多德、才兼备的优秀会计人才。 As a part of higher education, the development of higher vocational education must be guided by the market demand, highlight the characteristics of running a school and take the path of training practical talents. The accounting profession is a profession with higher professional ethics, knowledge-intensive and technology-intensive. It requires accounting professionals to have high quality, which requires the majority of educators to make greater efforts in accounting teaching in higher vocational education. In this paper, according to some existing problems in the training of accounting major education in higher vocational education, some countermeasures are put forward and corresponding measures are expected. It is expected that schools will cultivate more outstanding accounting talents both in Germany and Germany.