随着新课程改革的不断推行和深入,对于高职院校财务会计专业课堂的教学质量要求也越来越高,而提出培养学生质疑能力的观点,也是为了能够更好地培养学生的自主探究学习能力,对高职财务会计专业进行思考和质疑,进而将财务会计的专业技能更好地应用在实际的工作当中。 With the constant implementation and deepening of the reform of the new curriculum, the teaching quality requirements of the higher vocational colleges are also getting higher and higher, and the viewpoint of cultivating students ’ability of questioning is also proposed in order to better cultivate students’ autonomous inquiry Learning ability, think and question the higher vocational financial accounting profession, and then the professional skills of financial accounting better applied to the actual work.