高职院校中会计专业由于师资和实践教学能力的制约,侧重的仍然是理论教学,导致培养的会计人员理论知识具备,但在会计实践中缺乏职业判断力。文章认为,应该从实践教学、师资选拔和课程安排等方面加大对学生职业判断力的培养。 Due to the restriction of teachers and practical teaching ability, the accounting major in higher vocational colleges still focuses on theoretical teaching, which leads to the theoretical knowledge of trained accounting staff but lack of professional judgment in accounting practice. The article believes that it is necessary to increase students’ professional judgment in terms of practical teaching, teacher selection and course arrangement.