在高职院校大力推行工学结合,企业施行《小企业会计准则》和《企业会计准则》的背景下,高职院校的课程体系应以工学结合为切入点,按双准则组织教学内容。本文阐述了构建双准则的高职会计专业工学结合课程体系的现实意义及思路,重构了双准则下工学结合、课证融合的课程体系,以期为高职院校会计专业工学结合的教学改革提供参考。 Under the backdrop of the combination of work and study in higher vocational colleges and the implementation of “Small Business Accounting Standards” and “Accounting Standards for Business Enterprises” in higher vocational colleges, the curriculum system in higher vocational colleges should be based on the combination of work and study, and organize the teaching content according to double criteria. This article elaborates the practical significance and train of thought of constructing the dual-curriculum accounting-professional-engineering curriculum system in higher vocational education, reconstructs the curriculum system of combination of work and study, for reference.