会计是一门集理论性与实践性于一体的应用型学科。高职会计教育,是以培养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,具有一定的社会适应能力、人际交往能力、会计职业判断能力和管理能力等的会计专门人才为教学目标。这些能力的培养,除了优化理论教学内容外,更重要的是必须按照社会对会计人才的需求特征和会计职业岗位的要求来加强会计实践教学。 Accounting is a combination of theory and practice in one applied disciplines. Higher vocational accounting education is based on the training of applied talents as the main goal of higher education should be to train all-round development of moral, intellectual and physical, with some social adaptability, interpersonal skills, accounting professional judgment and management ability of accounting Specialized personnel for teaching objectives. In addition to optimizing the content of theoretical teaching, it is even more important to train these abilities in order to strengthen accounting practice teaching in accordance with the social demand for accounting talents and the requirements of accounting occupations.