高职会计专业培养的是具有一定会计理论、实践动手能力强的高素质技能型人才。大力推行工学结合是新形势下高职会计专业教育改革的重要方向。文章联系实际,探索工学结合模式下的高职会计专业教学,欲寻求一种以职业为导向、以提高学生就业竞争能力为目的、以会计专业知识和实践技能为核心的人才培养模式。 Professional accounting professional training is a certain accounting theory, practical ability of high-quality skilled personnel. Vigorously promoting the combination of work and study is an important direction for the education reform of accounting major in higher vocational education under the new situation. The article tries to find a kind of talent training mode with career guidance as the core and professional accounting as the purpose and the purpose of improving the employment competitiveness of the students in order to explore the teaching of higher vocational accounting under the mode of combination of work and study.