本文从分析五年制教育的三大优势入手,以提升学生素质为基础,构建职业能力为本位,研究了会计专业五年制高职的特征。在进行多方调研和论证后,提出了以夯实专业课程的理论知识为前提,以企业实践需要、课堂教学需要为精髓,以培养学生职业能力为目标的改革思想,对五年制高职会计专业的教学内容进行了系统的研究和探讨。 This article starts with analyzing the three major advantages of five-year education, basing it on the improvement of students’ quality and building the ability of occupation, and studies the characteristics of five-year accounting in higher vocational education. After conducting various research and argumentation, this paper puts forward the reform ideas that take the theoretical knowledge of compulsory courses as the premise, the practical needs of enterprises, the need of classroom teaching as the core, and the cultivation of students’ professional ability as objectives. The five-year vocational accounting major The content of teaching conducted a systematic study and discussion.