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With the economy rapidly developing, a large number of high-skilled and practical talents in finance industry are in huge demand. They are required to have high comprehensive quality, strong professional judgment and high professional skills. As higher vocational education in our nation is market-oriented, the focus of its talents cultivation is to strengthen the fostering of students' professional ability and quality. In this paper, by referring to social requirements on curriculum planning and teaching targets of financial accounting in higher vocational education and reviewing current course design and teaching objectives, we set out to investigate the existing problems in selecting and identifying teaching content and approaches for the fundamental professional courses in higher vocational schools, such as lack of government and enterprise participation, lack of vocational education features in course design, lack of specific requirements on students' professional abilities and practices, in order to put forward specific and effective solutions to these problems and change current vocational education.

Financial categories of professional foundation course content selection basis and path of the research Tack higher vocational accounting curriculum content for example