虽然高职会计教育获得了长足的发展,但高职会计学生的职业判断能力仍然处于比较低的水平。在新会计准则强调职业判断的情况下,如何加强会计职业判断能力教育,是一个十分值得重视的问题。本文对高职会计专业学生职业判断能力培养体系的构建做一探讨。 Although accounting education in higher vocational education has made great progress, the vocational judgment ability of accounting students in higher vocational education is still at a relatively low level. Under the condition that the new accounting standards emphasize the professional judgment, how to strengthen the education of accounting judgment is a problem that deserves great attention. This article discusses the construction of vocational judgment ability training system for accounting students in higher vocational colleges.