新会计准则的实施和不确定会计事项的逐渐增多,使得会计职业判断能力在会计工作中变得异常重要。本文对高职会计专业学生职业判断能力培养现状进行了分析,从改变课程设置、引入案例教学、加强实践指导等几个方面提出了相应的对策。 The implementation of new accounting standards and the increasing number of uncertain accounting items make the accounting profession’s judgment ability become extremely important in the accounting work. This article analyzes the status quo of occupational judgment ability training for accounting major students in higher vocational colleges and puts forward corresponding countermeasures from such aspects as changing curriculum, introducing case teaching and strengthening practical guidance.