高职会计学教育,是以培养技术应用型人才为主要目标的高等教育。应以培养德、智、体全面发展,具有一定实践能力和管理能力的会计专门人才。加强会计实践性环节的改革力度,提高学生的实践动手能力,是我国高等职业教学改革的基本内容。一、开发研究高职高专会计专业教学体系高职会计专业的培养目标是应用型人才,主要是加强实践性教学环节改革,培养具有较强动手能力的会计人才。但是良好的实践教育必须以理论教育为切实的保 Accounting education in higher vocational education is based on the cultivation of technology-oriented personnel as the main goal of higher education. Should cultivate the moral, intellectual and physical development, with some practical ability and management ability of accounting professionals. Strengthening the reform of the accounting practice part of the process to improve the practical ability of students is the basic content of China’s higher vocational education reform. First, the development of higher vocational teaching system of accounting professional Higher vocational accounting training objectives are applied talents, mainly to strengthen practical teaching reform, training with a strong ability of accounting personnel. However, good practical education must be based on theoretical education as a practical guarantee