中职会计职业核心素养是学生今后从事会计职业的基础,也是其职业长远发展的原动力。会计职业核心素养体现在会计职业道德、技能、专业知识三个方面。本文就从会计职业的核心素养内涵入手,阐述了会计职业道德培养及教学设计;会计职业技能的内涵及教学设计;会计专业知识的学习及教学设计。 The core competence of secondary vocational accounting is the basis for students to engage in accounting profession in the future, and is also the motive force for the long-term development of their careers. The core of accounting occupation qualities embodied in accounting professional ethics, skills, professional knowledge of three aspects. This article starts from the connotation of core qualifications of accounting profession, expounds the cultivation of accounting ethics and teaching design, the connotation and teaching design of accounting vocational skills, the study of accounting professional knowledge and teaching design.