高职教育侧重培养学生职业能力,注重知识联系岗位及就业。会计专业是一个实践性很强的专业,由于校内实训的限制性,多数学生即使通过一系列的实训也无法达到企业相关人才的需求。而高职院校会计专业肩负着给企业灌输技能型会计人员的职责,为了更好的适应工业化大生产特别是现代经济社会发展对专业人才的需求,加强会计专业学生技能测评尤为重要。特别是在“现代师徒制”下,检测学生是否学到一技之长,需要一个相关的评估体系。 Higher vocational education focuses on cultivating students’ professional ability, focusing on knowledge and post and employment. Accounting is a highly practical profession, due to the limited training school, most students can not meet the needs of business-related personnel through a series of practical training. The accounting profession in higher vocational colleges shoulders the responsibility of inculcating skilled accounting personnel in enterprises. In order to better meet the demand of professionals for large-scale industrial production, especially for modern economic and social development, it is especially important to strengthen the skills evaluation of accounting major students. Especially in the “modern mentoring system,” to detect whether students learn a skill long, you need a relevant evaluation system.