Construction and Application of a Competence Model of Accounting Vocational Education

Abstract

Accounting vocational education directly bears on the competence of accountants, and affects the development of the accounting industry. In light of the back-ground of vocational education, this paper develops a competence model of ac-counting vocational education in China, applies the established model in an actual case, and puts forward measures to improve the competence of accounting voca-tional education. The research results show that: the evaluation index system of accounting vocational education should highlight importance, incentives and ef-fectiveness; the management and leadership ability is the primary factor of the competence of accounting vocational education; an excellent accounting vocation-al educator must enjoy outstanding management and leadership ability, account-ing ability and accounting skills; the competence of accounting vocational educa-tion should be improved mainly through incentive measures, from the perspective of adjusting the education purpose. The research findings lay the theoretical basis for self-evaluation, self-management and career planning of accounting vocational educators and accountants.