高职高专会计教育应根据职业教育的特征,培养面向基层、面向服务和管理第一线的高等技术应用型人才,培养学生的会计综合职业能力。目前,我国高职高专会计专业教学中还存在一些问题,必须进一步转变教育思想,更新教学观念,树立符合时代要求的新的教学观,以适应社会经济不断发展的需要。 According to the characteristics of vocational education, the accounting education in higher vocational colleges should cultivate the advanced technical and practical talents oriented to the grassroots, service and management, and train the students’ comprehensive vocational ability in accounting. At present, there are still some problems in the teaching of accounting major in higher vocational colleges in our country. It is necessary to further change the educational thoughts, update the teaching concepts and establish a new teaching concept that meets the requirements of the times so as to meet the needs of the continuous development of social economy.