The Policy Attribution and Promotion Path of Accounting "Dual-Qualified" Teachers’ Ability Shortcomings Under the Digital Context

Under the background of digitalization, profound changes have taken place in the technological ecology and business model of the accounting industry, which puts forward higher requirements for the compound ability of " double-qualified " teachers in accounting. However, the current accounting ' double-qualified ' teachers generally have weak ability to apply digital technology, lack of practical ability of industry and finance integration, and lack of ability to transform digital teaching, which restricts the quality of accounting personnel training and the digital transformation process of vocational education. This paper analyzes the deep policy attribution from the dimensions of policy design, system connection, resource allocation and evaluation mechanism, and then puts forward some countermeasures, such as improving the qualification standards, improving the school-enterprise cooperation mechanism, optimizing the training supply structure, and reconstructing the evaluation system.