通过对中华英才网等网站对高职院校会计专业毕业生的招聘信息的分析,得出社会企业主要从三个角度考察学生的职业能力,即职业技能、社会技能、学习技能。高职院校应在实际的教学过程中,着重对学生进行以上三个方面的职业能力的培养。从而提高高职院校会计专业学生的综合竞争力。 By analyzing the recruitment information of accounting graduates such as ChinaHR.com and other websites, it is concluded that the social enterprises mainly examine the vocational skills of students, that is vocational skills, social skills and learning skills from three perspectives. Vocational colleges should focus on the students in the above three aspects of professional ability training in the actual teaching process. So as to improve the comprehensive competitiveness of accounting major students in higher vocational colleges.