会计职业准入制度是会计人才市场的现实反映,也是确定会计高职教育目标和课程建设的依据。本文分析了我国的会计职业准入制度及将会发生的变化,会计高职教育存在的问题和挑战,提出重新定位教育目标,改进教学模式和课程体系,以适应不断变化的市场需求。最后针对我国的会计高职教育与国外发达国家的差距,提出应对措施。 Accounting occupational access system is a reflection of the accounting talent market, but also to determine the accounting objectives of higher vocational education and curriculum construction basis. This article analyzes the system of accounting occupation in our country and the changes that will happen, the problems and challenges in higher vocational education, and proposes that we should redirect the educational goals, improve the teaching mode and curriculum system so as to adapt to the changing market demand. Finally, in response to the gap between China’s accounting vocational education and developed countries, put forward countermeasures.