通过中华英才网等网站随机选取高职院校会计专业毕业生的招聘信息,分析得出高职会计专业学生职业能力由职业技能、社会技能、学习技能所组成,通过对这三项能力的培养,构建出一个高职院校学生所必须具备的职业能力。在实际的教学过程中,对学生职业能力的培养来提高高职院校会计专业学生的综合竞争力。 Through the websites of ChinaHR.com and so on, we select randomly the recruitment information of accounting graduates in higher vocational colleges. It is analyzed that vocational ability of accounting major students in vocational colleges consists of vocational skills, social skills and learning skills. Through the cultivation of these three competencies, , To build a vocational college students must possess the professional ability. In the actual teaching process, the cultivation of students’ professional ability is to improve the comprehensive competitiveness of accounting major students in higher vocational colleges.