高职会审专业“双师型”师资队伍面临激励机制、实践机会、兼职教师及知识技能等方面的问题;师资队伍建设受标准不统一、体制不健全、条件不允许等因素的影响;教师的考核要在学历、职称、专业资格等要素之外,兼顾专业实践等因素;应加强双师型教师及兼职教师团队的建设;重视继续教育。 Faculty members of higher vocational examination professionals are faced with problems such as incentive mechanism, practical opportunities, part-time teachers and knowledge and skills. The construction of teaching staff is affected by such factors as the non-uniform standards, the imperfect system and the impermissibility of conditions. Teachers’ assessment should be based on factors such as academic qualifications, job titles and professional qualifications, taking into account professional practice and other factors; the construction of double-qualified teachers and part-time teachers should be strengthened; emphasis should be placed on continuing education.