我国对高等职业教育进行了变革。高职会计专业教学资源的共建共享是其重点,但高职院校的会计专业在其教育教学资源的共建共享中还存在着许多问题,这会使高职会计专业的教育教学质量受到直接的影响,最终导致其培养效果与市场的需求不相符。因此,对于高职会计专业教学资源共建共享问题的研究是非常重要的。 China has changed the higher vocational education. The construction and sharing of teaching resources of accounting major in higher vocational education is the key point, but there are still many problems in the construction and sharing of teaching resources in higher vocational colleges, which will make the quality of teaching and learning of accounting major in higher vocational colleges be affected The direct impact, eventually leading to its training effect and the market demand does not match. Therefore, it is very important to study the problem of co-construction and sharing of teaching resources in higher vocational accounting major.