针对传统中职会计教育中过于重视知识教育而忽视能力教育的问题,以及我国中职会计学生能力不足的问题,本文通过借鉴西方发达国家的教育经验,有针对性地提出了有关培养中职会计学生能力的建议及对策。 Aiming at the problem that traditional vocational education focuses on knowledge education but ignores ability education, and the problem of the lack of ability of secondary vocational accountants in our country, this paper draws lessons from the educational experience of western developed countries and puts forward some suggestions on training secondary vocational education Suggestions and Countermeasures of Students’ Competence.