我国加入WTO,为会计改革和会计行业的发展创造更加良好的外部环境,会计改革和会计行业的发展与开放已经取得了显著成就。严格的职业准入制度,不仅是会计行业的门槛,也是高职会计教育的方向和内容。高职会计教育应根据会计人才市场要求和会计职业资格设定会计高职人才培养目标,实现行业发展与教育双赢。 China’s accession to the WTO has created a more favorable external environment for accounting reform and the development of the accounting profession. Significant achievements have been made in the reform and opening up of the accounting industry. Strict professional access system, not only the threshold of the accounting profession, but also the direction and content of higher vocational accounting education. Higher vocational accounting education should be based on accounting personnel market requirements and accounting professional qualifications to set personnel training objectives of higher vocational education, industry development and education to achieve a win-win situation.