我国市场经济发展到现阶段,高职会计专业学生往往需要在中小企业身兼多职,身具多能。会计职业素质和职业能力作为影响会计人才市场需求的核心要素,是解决现阶段我国会计人才市场供需矛盾的根本手段。以高职会计专业学生职业素质和职业能力问卷调查为基础,采用比较剖析法,分析存在的问题及原因,提出了现代学徒制作为一种新型教育模式,能够有效地解决会计专业学生的问题。 At present, China’s market economy development, vocational accounting students often require multiple jobs in SMEs, with more than capable. Accounting professional quality and professional ability as the core of the accounting talent market demand is the core solution to the current supply and demand of accounting talented people market in our country. Based on the questionnaire survey of professional qualifications and vocational ability of accounting major students in higher vocational colleges, this paper analyzes the existing problems and causes by comparative analysis method, and puts forward that modern apprenticeship is a new type of education mode that can effectively solve the problems of accounting major students.