目前,我国高等职业院校职业礼仪教育的目标有随意性目的、功利性目的和素质性目的之分。依据差异教学的基本理念,本文系统设计了高职院校职业礼仪教育目标的3个层次:基本目标、核心目标和发展目标。在这一层次论目标指导下提出了高职院校职业礼仪教育的实施路径和策略:分层次完善教材体系、全面提升教师专业素质、综合运用多种教学方法和建立立体化评价考核体系。 At present, the goal of vocational etiquette education in higher vocational colleges in our country is arbitrary, utilitarian and quality. Based on the basic concepts of differential teaching, this paper systematically designs three levels of professional etiquette education objectives in higher vocational colleges: basic goals, core goals and development goals. Under the guidance of this level, this paper puts forward the implementation path and strategy of vocational etiquette education in higher vocational colleges: perfecting teaching material system hierarchically, comprehensively improving teachers’ professional qualities, comprehensively using various teaching methods and establishing a three-dimensional evaluation appraisal system.