通过对会计人才能力需求的调查和分析,表明初级和中级会计人员的能力是多种能力要素的有机综合体。一个会计人员要想成为有能力的会计从业者,必须要拥有一定数量的执业所需的知识、一定的技能、运用知识解决实际问题的能力以及职业工作方法,如何培养出符合社会需求,实现自身价值提升会计人才是高职教育迫切需要解决的问题。“文工交融”是解决这一问题的有效方法。 Through the investigation and analysis of the demand for accounting talent capacity, it shows that the ability of junior and mid-level accountants is an organic synthesis of multiple competency elements. An accountant in order to become a capable accounting practitioners must have a certain number of practicing the required knowledge, certain skills, the use of knowledge to solve practical problems and occupational working methods, how to cultivate in line with social needs, to achieve their own Value Talent Accounting is an urgent need to be solved in higher vocational education. “Artifact blend ” is an effective way to solve this problem.