Vocational undergraduate education emerged in 2019 in China, aiming to meet the demand of fast development of technology and economy in a big data era. Vocational accounting education at undergraduate level also emerged with the mission of cultivating accounting talents with both theoretical knowledge and practical skills. In order to understand and meet the business requirements for accounting talents at vocational undergraduate level, this study conducted a questionnaire survey on 140 companies and interviews 10 industrial professionals. The investigation includes four dimensions of business requirements which are quality, knowledge, skill and experience. The result reveals that enterprises have relatively higher requirements for personal and professional qualities, especially sense of responsibility and professional ethics. In terms of knowledge, the result suggests that accounting knowledge is the most important, but the interviewees tell us that knowledge can be learned and learning ability is essential. For the skills this study found that basic accounting skill, financial analysis skill and soft skills are given high importance. As to the experiences, both the survey and interviews suggest that internship and skills competitions are just bonus and work attitude is more valued. The recruitment data analysis also supports the findings.

Wei Yang, Guohua Zhang, Fei Zhai. Survey and Analysis on Enterprises’ Requirements for Vocational Undergraduate Accounting Students. Frontiers in Educational Research (2025), Vol. 8, Issue 5: 59-67. https://doi.org/10.25236/FER.2025.080509.

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