在社会主义市场经济体制下,各行各业都需要通过会计工作实施监督、管理、分析、预测、决策等各项管理职能,探索建立符合高职会计专业培养目标特色的,以就业为导向、以能力为本位、以会计职业所需知识和技能为核心的教学模式,已成为高职会计专业的当务之 Under the socialist market economic system, all walks of life need to perform various management functions such as supervision, management, analysis, prediction and decision-making through accounting work, and explore ways to establish a training program that is in line with the characteristics of higher vocational accounting major, Ability-based, accounting profession required knowledge and skills as the core teaching mode has become the professional accounting profession in charge