高职院校是为社会培养并提供人才的主要力量之一,有着非常重要的社会教育责任。但是,当前高职院校的教育并不乐观,许多高职院校的教学效果与能力之间存在较为突出的空隙,许多高职院校毕业学生不具备岗位实际需求,导致学生出现“高分低能”的现象。对此,为了更好的推动高职院校教育发展,本文详细分析能力本位理念指导下的高职会计教学改革工作。 Vocational colleges are one of the major forces that train and provide talents for the society and have a very important social education responsibility. However, the current education in higher vocational colleges is not optimistic. Many higher vocational colleges have obvious gaps between their teaching effects and their abilities. Many students graduating from higher vocational colleges do not have the actual needs of their posts, resulting in “high” Sub-low energy "phenomenon. In this regard, in order to better promote the development of higher vocational education, this article analyzes in detail the teaching reform of higher vocational accounting under the guidance of the concept of ability-based.