会计职业环境的变化对高职会计专业职业能力培养提出了新的要求。我们以就业为导向,以会计职业能力培养为主线,探索并构建了新型的“四位一体”职业能力培养模式。该模式按“认知实践”、“同步实练”、“模拟实训”和“顶岗实习”四个环节逐层递进,具备多层次立体化、全程化和职业化三大特色。为保证该模式的有效运行,我们强化了四个方面的建设。 Accounting changes in the occupational environment for higher vocational accounting professional ability to raise new requirements. We take the employment as the guideline, take the occupation ability training of the accounting as the main line, and explores and constructs the new “Four in One” vocational ability training mode. The model progresses step by step according to the four steps of “cognitive practice”, “synchronous practice”, “simulated training” and “internship”, with multi-level three-dimensional and full-time Three professional characteristics. In order to ensure the effective operation of this model, we have strengthened the construction of four aspects.