我国的教育体系近年来通过不断的深化改革已经取得了较好的成果,高职院校作为培养专业技术型人才的摇篮,承担着为国家输送应用型基础建设人才的重要责任。高职会计专业的教学策略始终都围绕着培养学生会计工作实践操作能力为核心,因此,基于工作过程的高职会计专业课程内容涉及显得尤为重要。本文将对高职会计专业教学的基础原则进行分析,并提出基于工作过程的高职会计专业的有效教学方法。 China’s education system has achieved good results through continuous deepening reforms in recent years. As the cradle of training professional and technical personnel, higher vocational colleges bear the important responsibility of transporting applied-type infrastructure personnel for the country. The teaching strategy of accounting major in higher vocational education has always centered on cultivating students’ practical ability in accounting work. Therefore, it is particularly important that the curriculum content of higher vocational accounting major based on the work process is involved. This article will analyze the basic principles of higher vocational accounting teaching and put forward effective teaching methods based on the work process of accounting in higher vocational education.