随着我国会计工作改革的不断深入．会计知识结构的不断变化，会计知识面的不断扩大，使会计专业高等职业教育面临着新的挑战，即在新形势下，到底需要培养什么样的会计人才？按照惯例，高等职业教育应当培养出具备会计师水平的会计人才，要真正达到这一目标，就必须在教学中做? With the deepening of the accounting reform in our country. The constant changes of accounting knowledge structure and the constant expansion of accounting knowledge make higher vocational education in accounting major face a new challenge. Under the new situation, what kind of accounting talents need to be cultivated? In accordance with established practice, higher vocational education should cultivate accounting personnel with accountant level. To achieve this goal, we must do it in teaching.