在高职类院校的教育体系中,对于会计专业的目标很明确,它主要着重于培养学生的实际操作能力,同时培养其知识更新能力和会计专业知识的再学习能力,以保证学生走上会计工作岗位后就能迅速进行实际操作,达到正确应用会计准则与会计制度并熟练进行会计核算的目标。因此从这个目标出发,结合会计专业 In the education system of higher vocational colleges, the goal of accounting major is very clear. It focuses on cultivating students’ practical skills, and at the same time cultivating their knowledge updating ability and re-learning ability of accounting professional knowledge so as to ensure the students to embark on Accounting jobs can be quickly after the actual operation to achieve the correct application of accounting standards and accounting systems and proficiency in accounting objectives. Therefore, starting from this goal, combined with the accounting profession