Study On The Higer Vocational Accounting Teacher's Knowledge Structure In The Visual Threshold Of Effective Teaching

The accounting teachers of higer vocational are the implementors of higher vocational accounting education, the transmitters of accounting knowledge and the implementors of accounting personnel training goal. Teachers' knowledge structure is the basic element, for they are engaged in the higher vocational accounting education. Hence effective teaching can be implemented only under the condition that the teachers have a reasonable and perfect knowledge structure. Under the consideration above mentioned, This paper locates to the study of higer vocational accounting teacher's knowledge structure in the visual threshold of effective teaching, from the new perspective—effective teaching, we explore what kind of knowledge structure should be as a qualified higher vocational accounting teacher.This study is on the basis of systematically summarizing the predecessors' research theory of higher vocational accounting teacher's knowledge structure, and utilizes the effective teaching theory, the teacher professional development theory, lifelong education theory and teacher needs theory as the theoretical foundation for constructing the higher vocational accounting teachers' rational knowledge structure, and constructs the basic frame of the higher vocational accounting teachers' rational knowledge structure, it mainly includes several levels as follows:subject mater knowledge is the professional knowledge for a specific subject teacher, the specific business knowledge and skill for a teacher teaching a subject, the guarantee for a teacher engaged in teaching. higer vocational accounting teacher's subject mater knowledge not only includes accounting discipline theoretical knowledge, accounting discipline practical knowledge, but also some accounting discipline advanced knowledge, related discipline, inter-discipline knowledge and some new disciplines knowledge which meets the requirements for the change of higer vocational accounting education goal under the new economic era.Conditional knowledge is the pedagogy and the psychology knowledge for a teacher, and they can utilize these knowledge to give a reasonable explanation for the discipline knowledge. higher vocational accounting teachers not only master the general education science knowledge of conditional knowledge, but also the pedagogy theory knowledge, psychology knowledge and the pedagogical knowledge(such as project pedagogical knowledge, modular pedagogical knowledge and so on) which adapts the accounting teaching. Besides, they should master the information technology knowledge which integrated by accounting discipline and the modern teaching technology.Practical knowledge is such a knowledge which created by the teachers' constant creativity and reflection during the daily teaching activities, and it is built on the basis of personal experiences accumulation for the theoretical knowledge. Higher vocational accounting teachers' practical knowledge includes six main aspects: teachers' education belief, self-awareness, human knowledge, situation knowledge, strategic knowledge and teachers' knowledge of reflection.Scientific and cultural knowledge: higher vocational accounting teachers should have a extensive scientific and cultural knowledge, not only includes the knowledge of economics, but also understand the related knowledge of natural science and social science.On the basis of building the rational frame of higher vocational accounting teachers' knowledge structure, then we launch an investigation which aims at collecting some information about it in our country, through the investigation, finally we find that: at present, the higher vocational accounting teachers in our country basically have a good command of the accounting professional knowledge, the knowledge level is good on the whole, they basically are competent for the accounting teaching, however, there are some shortages: for example, some of them are so lacking of the conditional knowledge that leading to a simplicity of the teaching method, some ones neglect the teaching reflection and some teachers seem to lack the ability to integrate the modern information technology and so on. So it is a necessity to optimize and perfect the higher vocational accounting teachers' knowledge structure, then this paper proposes a few pieces of advice: strengthen the needs and consciousness for the professional development of higher vocational accounting teachers; keep the way—cooperation of production, education and research; increase the training methods of teachers diversification; advocate teachers action research; construct double-quality knowledge structure and so on.