会计国际化趋势以及建筑行业特性客观上要求建筑财会专业作出面向市场的调整,必然会带来建筑财会专业教学内容、形式、方法与手段的改革创新。本文针对当前高职财会教学模式存在的缺陷。提出建立以提高能力和素质为导向的教学模式的一些基本设想,旨在提高高职财会教学水平。 Accounting internationalization trends and the characteristics of the construction industry objectively require the construction accounting profession to make market-oriented adjustments, will inevitably bring the construction finance and accounting professional teaching content, form, methods and means of reform and innovation. This article aims at the defects of the current accounting mode of higher vocational education. Put forward some basic ideas of establishing a teaching mode oriented by improving ability and quality with the aim of improving the teaching level of higher vocational finance.