目前,我国绝大部分院校会计培养的目标主要强调将学生培养为一出校门就能从事会计职业的人才,其实,学生在学校里熟练掌握了借贷记账法,在工作中又勤奋好学,通过在工作岗位上锻炼几个月,掌握会计操作,并不是一件很难的事情。在目前的就业形式下,对于会计专业的学生来说,更难的是在以后漫长的职业生涯中,具有自我职业发展能力,而这种自我职业发展能力,取决于其职业素质,因此,切实加强会计专业学生职业素质的培养是必须面对的紧迫任务。 At present, most of our college accounting training objectives mainly emphasize the cultivation of students as a school can engage in accounting occupation talent, in fact, students in the school proficiency in the debit and credit accounting method, at work hard and studious, It is not a hard thing to master accounting practices by exercising for months on the job. In the current form of employment, it is even harder for students majoring in accounting to have self-development capability in their long career, which depends on their professional qualities. Therefore, Strengthening the professional quality of accounting students is an urgent task that must be faced.