市场经济的高速发展带来企业经济业务翻天覆地的变化,这就对企业财务工作人员的能力水平提出更高要求,进而提升了对高职会计电算化人才素养的要求。本文通过对高级会计电算化在高职院校中专业能力培养的分析与研究,旨在寻求高职会计电算化专业课程以能力为核心视角下的改革之路。 The rapid development of the market economy has brought about tremendous changes in the economic business of enterprises. This puts forward higher requirements on the ability of enterprises’ financial staff and thus enhances the requirements for computerized talents in higher vocational accounting. Through the analysis and research of the advanced accounting computerization in the professional ability training in higher vocational colleges, this article aims to seek the reform path of the higher vocational accounting computerization courses from the perspective of competence.