本文以个性化教育理念和波兰尼的缄默知识理论为指导,针对高职工商企业管理专业学生职业素质培养的问题,提出以“模拟公司、模拟市场”为载体的职业素质教育改革思路。 Based on the concept of individualized education and Polanyi ’s theory of tacit knowledge, this paper proposes a reform of occupational quality education based on “Simulated Company and Simulated Market” as a carrier in view of the cultivation of professional qualifications of students majoring in business administration in higher vocational colleges.