高职教育最显著的特点就是以能力培养为主线,在高职《基础会计》课程建设工作中,如何改革该课程的考试方式,使之更好地适应新形势下高职教育发展的需要,符合高职教育的培养目标,值得深入开展探索和实践。 The most prominent characteristic of higher vocational education is that it takes ability cultivation as the main line. How to reform the examination mode of the course in the construction of “basic accounting” course in higher vocational education so that it can better meet the need of higher vocational education in the new situation, In line with the training objectives of higher vocational education, it is worth carrying out in-depth exploration and practice.