一、引言高职会计专业是培养具有比较扎实的会计、税法、财务管理、审计等专业理论知识,熟练会计手工、电算化操作、成本计算、纳税申报、审计鉴定等职业技能,具有经济分析、判断、决策、管理等职业发展能力的高素质技能型专门人才。会计专业学生首先需具备会计核算技能,通常开设《会计 I. INTRODUCTION Higher vocational accounting major is to cultivate professional skills such as professional theoretical knowledge of accounting, tax law, financial management and auditing, skilled accounting manual, computerized operation, cost calculation, tax declaration, audit appraisal and so on, with economic analysis , Judgment, decision-making, management and other professional development ability of high-quality skilled professionals. Accounting students first need to have accounting skills, usually open "accounting