会计人才职业能力是用人单位的主要考虑因素,职业能力建设也逐渐在高职人才培养中受到格外关注。因此,高职必须完善课程体系,从基本的层面做好增强学生职业能力的相关工作。为此本文首先对当前高职会计专业课程设置的基本现状做了深入的分析研究,并在这样的基础上阐述了构建新课程体系的基本原则,以此为依据提出了相关的解决策略。 The occupational ability of accounting talents is the main consideration of employers, and occupational capacity building is gradually receiving more attention in the cultivation of higher vocational talents. Therefore, higher vocational education system must improve, from the basic level to do a good job related to enhancing students’ professional ability. To this end, this article first of all, the current status of accounting professional curriculum in higher vocational colleges to do a thorough analysis of the status quo, and on this basis, set forth the basic principles of building a new curriculum system, as a basis for the proposed solution strategy.