高职教育培养的是具有专业技能的一线技术人才,提高学生的实践能力和职业能力是高职教育的核心内容,也是高职教育区别于本科教育的显著特征。近年来,随着社会的发展和企业需求的增加,很多高职院校都开设了会计专业,为社会输送了大量具有良好职业素质和实践能力的会计人员。与此同时,高职会计专业学生职业能力欠缺也是一个不争的事实。鉴于此,本文对高职院校如何提高学生的职业能力进行了探讨。 Higher vocational education cultivates front-line technicians with professional skills. Improving students’ practical ability and professional ability are the core contents of higher vocational education. They are also the distinguishing features of higher vocational education from undergraduate education. In recent years, with the development of society and the increase of business needs, many higher vocational colleges have set up accounting major, which has sent a large number of accountants with good professional qualifications and practical abilities to the society. In the meantime, it is an indisputable fact that the professional abilities of accounting major students in higher vocational colleges are also lacking. In view of this, this article discusses how to improve students’ vocational ability in higher vocational colleges.