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As a typical vocational education model, CBE can meet the needs of future social jobs by cultivating students' comprehensive strength, mainly cultivating students' needs for ability training, paying attention to professional needs and understanding themselves. To learn CBE model, it is necessary to carry out curriculum reform, professional training, out-of-school practice and regular ability assessment in future Sino-American accounting courses.
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Chen et al. (2021) studied this question.
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