举办高等职业教育是成人高等学校改革和发展的方向。高职教育虽然刚刚起步，但发展势头很快。从我们西城区职工大学经管系看，高职会计专业在校人数一直呈上升趋势，平均每年以14％的速度递增。在经管系四个专业的600多名在校生中，高职专业学生所占比重由1996年的38％增到1997 Higher vocational education is the direction of the reform and development of adult colleges and universities. Although vocational education has just started, its development momentum is fast. From our Department of Economics and Management of Xicheng District Staff and Workers University, the number of accounting major in higher vocational schools has been on the rise, with an average annual growth rate of 14%. Of the more than 600 undergraduates in four majors, the share of students majoring in higher vocational education increased from 38% in 1996 to 1997