为了满足市场对会计从业人员不断变化的要求,需要提高会计学专业学生的就业能力,而构建本专业学生就业能力评价体系就是有目的的提高其就业能力的基础。本文以会计学专业学生的就业能力作为研究对象,构建了由4个一级指标、35个二级指标构成的会计学专业毕业生就业能力评价体系。 In order to meet the changing demands of accounting practitioners in the market, it is necessary to improve the employability of accounting students, and to build a system to evaluate the employability of these students is the basis for purposefully increasing their employability. In this paper, the employability of accounting students is taken as the research object, and the evaluation system of the employability of graduates of accounting major composed of four first-level indicators and 35 second-level indicators is constructed.