通过对中小企业会计人才需求的调查分析,发现中小企业对引进会计人才的专业知识和实践能力等综合素质的要求高。为此,高职院校会计人才教育应以素质为基础,对会计专业教学进行改革。 Through the investigation and analysis of the demand for accounting talents in SMEs, it is found that SMEs have high requirements on the comprehensive qualities such as the professional knowledge and practical ability of the introduction of accounting talents. To this end, accounting personnel education in higher vocational colleges should be based on the quality of accounting profession teaching reform.