Higher vocational education belongs to the ability basis education to set up its course development adoption the target mode is more ideal.

高等职业教育属于能力本位教育，其课程开发采用目标模式更为理想。

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The development of vocational ability is an important way of the forming of the manpower capital and it must follow the basic law of the economic activities.

职业能力开发是人力资本形成的重要途径，必须遵循经济活动的基本规律。

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But along with the development of knowledge economy, the traditional vocational ability of accountant has been unable to meet the needs of the development of the accounting profession.

但非和灭学问经济的收铺，会计己员的传统职业才能未经出无能很好的知脚会计职业收铺的须要。

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