【摘要】 加强职业技能与职业精神的融合培养，是高职教育全面提高人才培养质量的重要途径，也是落实立德树人任务的必然要求。基于职业技能与职业精神融合培养的视角，以高职会计专业为研究对象，探讨会计职业技能与会计职业精神的内涵和辩证关系，以及融合培养中存在的问题，提出高职院校只有加强顶层设计，建设并完善融合培养运行机制、动力机制和保障机制，才能培养出德技并修的高素质会计人才。更多还原

【Abstract】 Strengthening the integration and cultivation of vocational skills and spirit is an important way for vocational education to comprehensively improve the quality of talent cultivation, and it is also an inevitable requirement for implementing the task of cultivating morality and talent. Based on the perspective of integrating vocational skills and professional spirit,this study takes the accounting in higher vocational colleges as the research object, explores the connotation and dialectical relationship between accounting skills and accounting spirit,as well as the problems in integrated training. It is proposed that only by strengthening top-level design,establishing and improving operation mechanism,driving mechanism, and guarantee mechanism in integrated training,can vocational colleges cultivate high-quality accounting talents with both morality and technology.更多还原