Combined with the reform practice of professional talents training mode of higher vocational accounting, the current situation of national higher vocational accounting talent training is compared. The missing of"unity of knowledge"in the professional training of local higher vocational colleges' accounting is analyzed. Reform tactics are put forward and a new "unity of knowledge" system of professional accounting talents training mode is established, which effectively improves the quality of professional accounting talents training in higher vocational colleges.%本文作者结合高职院校会计专业人才培养模式改革的实践，比较了全国高职院校会计专业人才培养的现状，分析了地方高职院校会计专业培养中“知行合一”理念的缺失问题，提出基于“知行合一”理念的会计专业人才培养模式改革的策略，构建了“知行合一”的会计专业人才培养模式新体系，有效地提高了高职高专会计专业人才培养的质量。
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