高职会计教育是以培养应用型人才为主要目标的高等教育,以培养德、智、体全面发展,具有一定社会适应能力、人际交往能力、会计职业判断能力和管理能力的会计专门人才为教学目标。在会计人才培养过程中,除了优化会计专业理论课的教学内容外,更重要的是按照社会对会计人才的需求特征和会计从业岗位的具体要求来构建实践性教学模式,加强会计实践教学。 Higher vocational accounting education is to cultivate applied talents as the main goal of higher education in order to cultivate moral, intellectual and physical development, with a certain degree of social adaptability, interpersonal skills, accounting professional ability to judge and management ability of accounting professionals for teaching aims. In the course of training accounting personnel, besides optimizing the teaching content of the accounting theory course, it is more important to construct the practical teaching mode and strengthen the accounting practice teaching in accordance with the social demand for accounting talents and the specific requirements of the accounting profession.