“教学做合一”是高职会计专业采取的一种新型教学模式。笔者从高职会计专业“教学做合一”模式下师资建设的要求人手,分析了高职会计专业“教学做合一”模式下师资的现状,提出了建设师资的具体措施。一、高职会计专业“教学做合一”模式下师资的要求高素质的会计教师队伍是实 “Teaching to do one ” is a new type of teaching mode adopted by higher vocational accounting major. The author analyzes the status quo of teachers in higher vocational accounting specialty under the mode of “teaching to do one” and the concrete measures of building teachers. First, vocational accounting major “teaching to do one ” model of teacher’s requirements High-quality accounting teacher team is real