高职院校会计教育应注重培养学生的理财能力

中小企业管理发展的趋势使会计工作的重点由过去单纯的“资产计价，确定收益”向“目标与控制”管理转化。现代市场经济条件下激烈的市场竞争要求企业会计转变职能，及时反映管理所需要的事前、事中的财务信息。这些决定了高职院校会计专业要重新进行专业目标定位。

Focusing on Training Students Financial Management Capacity for Vocational Education Accounting Major

The trend of development of the SME management lets the emphases of accounting transfer from the past a simple "Asset Valuation,Determine Income" to "Target and Control" management.In the economical conditions of modern market,fierce market competition requires that the enterprise accountant changes its functions and timely reflects the needs of the prior management and the matter of financial information.These determine the accounting profession of the higher vocational institutions to reorientate the target.