以“能力本位”作为高职“会计职业基础”课程标准设计理念,从会计职业基础能力分析入手,构建“会计职业基础”课程标准设计框架,并从课程目标、内容标准、实施建议等方面探讨“会计职业基础”课程标准的设计。 Based on the “Standard of Accounting Professional Fundamentals”, this paper starts with the analysis of the basic ability of accounting occupations and constructs the standard design framework of the “Accounting Occupation Basics” curriculum. Based on the curriculum objectives, content standards , The implementation of recommendations and other aspects of “accounting occupation foundation ” course standard design.