当前阶段,由于我国现有的会计职业判断能力,是一种均衡的能力。为此,我国现有的会计教育机构以及教学高校,需要紧紧的围绕会计职业判断能力这一内容进行设计教学,同时需要侧重培养学生会计职业道德。通过不断均衡和优化,进而从根本上实现全面培养学生的会计职业判断能力。一、不断进行优化和调整教学目标,进而培养学生的实际会计职业判断能力教学学生学习不如教学,学生学习方法。过去传统的教学目标比较偏重于传播知识的学习,而严重的忽略了对学 At present, due to our country’s existing accounting professional judgment ability, it is a kind of balanced ability. To this end, the existing accounting education institutions and teaching colleges and universities in our country need to focus on the design and teaching of accounting profession judgment ability. At the same time, we need to focus on training student accountancy professional ethics. Through continuous equilibrium and optimization, and then fundamentally achieve the full development of students’ ability to judge the accounting profession. First, continue to optimize and adjust the teaching objectives, and then develop students’ actual accounting professional judgment teaching students learning as teaching, student learning methods. In the past, traditional teaching objectives were more emphasis on the dissemination of knowledge of learning, and seriously ignored the study