高职院校会计职业技能竞赛能引导会计教学与会计实际工作过程实现深度对接,对常规教学意义深远。本文从目前会计技能竞赛的现状出发,分析了目前会计技能竞赛给日常教学带来的弊端,提出了从四个方面建立会计技能竞赛与常规会计教学融合的路径。 Accounting occupation skill competition in higher vocational colleges can guide the practical teaching process of accounting teaching and accounting to achieve the depth docking, which has far-reaching significance to the general teaching. Based on the current status of accounting skills competition, this paper analyzes the shortcomings brought by current accounting skills competition to daily teaching, and puts forward the way to establish the integration of accounting skills competition and conventional accounting teaching from four aspects.