高职会计专业课程体系设计的合理与否,直接影响到本专业学生的培养质量、培养目标的实现。因此,课程体系设计在整个高职会计专业教育中是一个极其重要、不能忽视的问题。本文就其逻辑起点、目前的现状、课程体系模式选择以及合理构建会计专业课程体系的保障措施等四个方面进行分析。 Vocational accounting professional curriculum system design is reasonable or not, a direct impact on the professional training of students, training objectives to achieve. Therefore, the curriculum system design in the higher vocational accounting education is an extremely important, can not be ignored. This article analyzes the four aspects of its starting point of logic, current status quo, the choice of the mode of the course system, as well as the reasonable measures to construct the accounting professional course system.