基于能力本为视角对高职会计专业的教育课程体系构建问题进行探索,借助访谈、个案分析的方法分析高职会计专业的课程体系,强调加强基于能力本位的高职会计专业课程开发的必要性.从课程基础、体系、资源和教师教学等多个领域提出高职会计专业课程开发的思考.基于能力本为视角开发高职会计专业课程,实现预期的培养目标,为国家培养出高层次、复合型高职会计专业人才具有显著的指导意义,并且有助于我国的会计专业向更高层次跨越,为国家创造更多的经济效益. Based on the ability perspective, this paper probes into the construction of the educational curriculum system of accounting major in higher vocational colleges. By means of interview and case analysis, it analyzes the curriculum system of accounting major in higher vocational colleges. It emphasizes the necessity of developing the curriculum of higher vocational accounting major based on competency standard This article proposes the thinking of higher vocational accounting specialty curriculum development from many aspects, such as curriculum foundation, system, resource and teacher teaching, etc. Based on the ability, this paper develops accounting major courses in higher vocational colleges to achieve the expected training objectives and cultivates high-level, The compound accounting professionals of higher vocational education have a significant guiding significance, and will help our accounting profession to leapfrog to a higher level and create more economic benefits for the country.