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作为高等教育的补充与完善,职业教育不同于高等教育具有的学科体系性,也不同于循序渐进式的基础教育,它具有职业实践性和职业判断性的教育特征。在教师主导、学生自主的教学模式下进行有效教学,才能实现职业教育的教育特征。教师主导要求教师必须具备良好的职业能力,才能实施“独质”的职业教育。本文从职业从会计的“慎独”性和职业判断的角度,分析职业院校会计教师的职业能力,剖析会计教师职业能力的内涵,提升会计教师的职业能力。
As a complement and perfection of higher education, vocational education is different from the subject system of higher education, and is different from gradual and orderly basic education. It has the characteristics of vocational practice and professional judgment. In the teacher-led, student-independent teaching mode for effective teaching, in order to achieve the characteristics of vocational education. Teacher-led teachers must have good professional ability, in order to implement “independent” vocational education. This article analyzes the vocational ability of accountant teachers in vocational colleges from the perspective of “cautiousness” and professional judgment of accounting, analyzes the connotation of accounting teacher ’s occupational ability and enhances the professional ability of accountant teachers.