会计文化作为企业文化的重要组成部分,无论是对企业管理和发展的要求,还是对会计从业人员职业素质的培养要求,都是最为基本的作用。现阶段,会计行业有新的变革对会计文化的建设更重视,根据目前高职院校的会计文化建设的现状并提出建议,从而提高会计专业学生的职业素质。 Accounting culture as an important part of corporate culture, whether it is the requirements of enterprise management and development, or the professional qualifications of accounting practitioners training requirements are the most basic role. At this stage, new changes in the accounting profession pay more attention to the construction of accounting culture. According to the current situation of accounting culture construction in higher vocational colleges and suggestions, the professional quality of accounting students is improved.