本研究旨在探討學術界對高職會計事務科學生能力指標重要性及具備度之看法，以及對目前會計教育品質之滿意度。本研究以全國高職會計事務科及四技科大會計系教師為研究對象進行問卷調查，回收樣本數為172份，回收率為41.95%，所得資料以描述性統計、平均數及t檢定交叉分析，其結果如下: 一、 高職教師認為升學導向之重要能力指標共有15項，最重視「運用會計處理程序」構面;就業導向重要指標共有41項，最重視「商業禮儀基本素養」構面。 二、 大專教師認為重要之能力指標共有28項，高職畢業生具備度皆偏低，其中「具備自我學習的專業素養」落差最大。 三、 大專教師認為雖然目前高職畢業生大部分選擇升學，但高職教育還是必須培育學生在就業市場上基礎的專業能力，尤其是職業道德及稅務處理能力。 四、 大專教師對於五項核心能力教學成效之滿意度皆低於高職教師，且對整體會計教育品質傾向不滿意。 最後，本研究建議高職學校應兼顧升學及就業導向，重視相關實務課程且加強學生自我學習及職業道德之培育;另外教育單位應修正會計事務科專業能力指標以符合現今升學趨勢以及提升檢定證照之價值。 The purpose of this study is to investigate the importance of competence indicators for accounting students in vocational high school and the satisfaction with the quality of accounting education. The target respondents of questionnaire are the accounting teachers from the vocational high school and the University of Science and Technology. The results of this study are as follows: 1. The vocational high school teachers think "the use of accounting procedures" is the most important competence indicator to further studies after graduation, and the "Business etiquette " is the most important employability. 2. The university teachers think that the competence level of vocational graduates is low, especially in "self-learning competence ". 3. The university teachers think that although most graduates choose further studies, but vocational schools must train students the professional competence for career, especially in professional ethics and basic skill of tax. 4. The university teachers are dissatisfied with the 5 teaching effectiveness of core competencies .Their satisfaction are lower than the vocational teachers, and dissatisfied on the whole quality of accounting education. Finally, this study suggests that vocational schools should provide students with different needs, especially related to accounting practical courses, and enhance self-learning and professional ethics. Educational officer should revise the competence indicators for the accounting students in senior vocational school and Enhance the value of the occupational certificate.