Construction and Application of a Competence Model of Accounting Vocational Education.

Accounting vocational education directly bears on the competence of accountants, and affects the development of the accounting industry. In light of the background of vocational education, this paper develops a competence model of accounting vocational education in China, applies the established model in an actual case, and puts forward measures to improve the competence of accounting vocational education. The research results show that: the evaluation index system of accounting vocational education should highlight importance, incentives and effectiveness; the management and leadership ability is the primary factor of the competence of accounting vocational education; an excellent accounting vocational educator must enjoy outstanding management and leadership ability, accounting ability and accounting skills; the competence of accounting vocational education 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, selfmanagement and career planning of accounting vocational educators and accountants. [ABSTRACT FROM AUTHOR]