会计本科学历教育引入职业资格教育是培养高素质会计人才的有效途径。目前高校会计本科学历教育培养存在会计人才培养目标定位不够准确、课程体系不够合理、教材滞后、教学过程重理论轻实践、不够重视职业道德教育等问题。有必要把职业资格教育内容引入教学计划之中,改进人才培养方案,创新人才培养模式,强化学生技能训练,增强学生择业能力。 The introduction of professional qualifications education into bachelor degree education is an effective way to cultivate high quality accounting talents. At present, there are some problems such as the lack of accurate positioning of accountant training objectives, inadequate curriculum system, laggard teaching materials, negligence of emphasis on teaching process theory, and insufficient attention to professional ethics education. It is necessary to introduce the content of vocational qualification education into the teaching plan, to improve the personnel training program, to innovate the training model of qualified personnel, to strengthen the training of students ’skills and to enhance students’ career choice.