一、高职会计教学中存在的问题(一)高职会计专业教育目标会计教育目标决定会计人才培养的类型和方向,我国高职院校大都从原中专办学基础上发展而来,同时,由于高等职业、本科、中等职业教育的目标错位,专业和课程设置上也必然存在错位。目前在教育目标上存在两大现象:一是把高职会 First, accounting problems in higher vocational education problems (A) Higher vocational accounting education objectives Accounting education objectives determine the type and direction of accounting personnel training, most of our higher vocational colleges from the original secondary school based on the development of the school, at the same time, Due to higher vocational, undergraduate, secondary vocational education, the goal of dislocation, professional and curriculum is also bound to misplaced. At present, there are two major phenomena in the education goal: one is to raise the level of vocational education