社会需求决定社会生产,要求会计教育的“产品”要能满足会计岗位的职业需求,而如今,学生抱怨就业难,企业抱怨招人难,这说明我们培养的学生具备的能力与社会对会计职业能力需求之间存在巨大的缺口,作为教育工作者,我们必须完善职业能力需求为导向的大学教育以满足社会职业能力的需求。本文以《基础会计及模拟实验》课程为例,探讨一些培养学生职业能力的一些方法和途径。 Social demand determines social production, accounting education “product ” to be able to meet the occupational needs of accounting jobs, but nowadays, students complain about employment difficulties, businesses complain about recruitment difficulties, which shows that we train students with the ability and social There is a huge gap between the accounting professional ability needs, as educators, we must improve the vocational ability needs oriented university education to meet the needs of social vocational ability. This paper takes “basic accounting and simulated experiment” as an example to discuss some methods and ways of cultivating students’ professional ability.