“Study - working combination” talent cultivation mode in higher vocational accounting majors has many disadvantages :insufficient consciousness of major serving industry ,unclear talent training targeting ,repetitive paths for study - working combination ,low participation of enterprises in college - enterprise cooperation ,limited“double - qualification” teaching staff with practical experience ,etc . Thus higher vocational accounting majors should attach great importance to discipline investigation ,proper setting on curricula ,constructing “double = qualifi-cation” teaching staff with proper ratio of full and part time ,implementing mode teaching and innovating college -enterprise cooperation mechanism .%针对高职会计专业工学结合人才培养模式存在专业服务产业意识不强、人才培养目标定位不明确、工学结合途径缺乏创新、企业参与校企合作的积极性不高、具有实践经验的“双师型”师资严重不足等问题,高职会计专业在有效实施工学结合人才培养模式时要高度重视专业调查,合理设置课程体系,构建专兼比例合理的双师结构队伍,实施模块化教学,创新校企合作机制。
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