校本教材开发是中职学校课程建设的核心工作之一。本文对会计专业校本教材开发如何体现以“就业为导向、技能为本位”的思维模式进行阐述,分析了目前开发校本教材过程中普遍存在的问题,并针对存在的问题提出了相应的对策。 The development of school-based teaching materials is one of the core tasks of curriculum construction in secondary vocational schools. This article elaborates the thinking mode of how to embody the development of accounting textbook in school-based teaching based on “employment-oriented and skill-based”, analyzes the common problems in the development of school-based teaching materials and puts forward corresponding countermeasures for the existing problems .