The paper first analyzes the present situation of teaching and learning of higher vocational accounting, and then analyzes the relationship between autonomous learning and meta-cognition. Besides, from the combination of teachers'' reminding and self-questioning, the making of learning plan, reflection and self-evaluation, the teaching plan before, while and after learning activities is designed, in order to promote students'' meta-cognitive ability, realize the purposes of stu-dents'' autonomous learning and sustainable development.