会计这门学科需要很强的技术性和实际操作能力，所以在教学中，除了让学生掌握理论知识，更应当注重培养学生的职业能力。为了培养学生的职业能力，国内外的会计教育界都做出了努力，本文通过对国内会计专业学生的调查访谈，国内会计教育模式的分析，以及对国外如何培养会计专业学生职业能力的研究，找到了我国会计教育的改进方向，提出了具体的改进措施。

The discipline of accounting needs strong technical and practical skills. Therefore, in teaching, in addition to allowing students to master theoretical knowledge, teachers should also pay attention to cultivating their professional abilities. In order to cultivate the professional ability of students, the accounting education circles at home and abroad have made efforts. Based on interviews with domestic accounting students, the analysis of the domestic accounting education model, and the study of cultivating the professional ability of accounting students abroad, this article finds the direction of accounting education in China and put forward specific measures for improvement.

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