现代职业教育背景下,传统培养模式已不能满足社会的要求,中小企业需要动手能力强的实用会计专业人才。因此,高职院校对于会计专业学生的技能培养显得尤为重要。本文从用人单位、高职院校教师和毕业生三方视角出发,探讨在协同机制下,各方的认知异同点,为高职院校会计人才技能培养提供策略和建议。 Under the background of modern vocational education, the traditional training model can no longer meet the requirements of the society. Small and medium-sized enterprises need competent practical accounting professionals. Therefore, vocational colleges for accounting professional students skills development is particularly important. Based on the perspectives of employers, teachers and graduates of higher vocational colleges, this article explores the similarities and differences of cognition of all parties under the synergetic mechanism and provides strategies and suggestions for the cultivation of accounting talents in higher vocational colleges.