胜利油田分公司会计人员能力框架研究
本站原创 论文中文摘要：知识经济时代,会计人员对企业、对社会的作用不言而喻。然而随着知识经济的发展,会计人员的传统职业能力已经不能很好的满足会计职业发展的需要。为了保证能够向社会提供高质量的会计服务,为了保证能够促进社会的可持续发展,会计人员就必须具备更高层次的能力素质,这就需要构建新的、完整而综合的会计人员能力框架体系。目前,对于会计能力框架,国内外学者从多个角度提出了多种观点,但是我国迄今为止还未建立起完整而系统的会计能力框架体系。鉴于构建我国会计人员能力框架具有深远的现实意义,又考虑到支柱产业——石油行业构建会计人员能力框架的迫切性,以及胜利油田分公司的现实地位,本文拟进行胜利油田分公司会计人员能力框架的相关研究,旨在通过构建、实施分公司会计人员能力框架,提高分公司会计人员能力素质,促进分公司的发展。文章共分为六个部分,第一部分前言,主要论述了论文研究的背景及意义、课题的国内外研究现状、研究方法,最后介绍了论文主要解决的问题和创新点。第二部分对胜利油田分公司会计人员的现状做了分析,并指出了进行分公司会计人员能力框架研究的现实意义。第三部分综合采用功能分析法和素质能力法,进行了分公司会计人员能力框架的设计。首先采用功能分析法得到分公司会计人员功能性导图,其次利用素质能力法从职业品格、职业知识、职业技能等方面对会计人员能力框架进行补充。第四部分从分公司的角度,通过创建学习型组织、加强会计人员培训、完善会计人员能力框架培训体系对会计人员能力框架加以实施。第五部分提出了分公司会计人员能力框架实施的微观环境保障措施和宏观环境保障措施。第六部分结论,总结全文,并对未来的研究提出了建议
Abstract（英文摘要）： The era of knowledge economy, accountant plays a significant role in the enterprises and community. 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. In order to provide the high-quality accounting services to the community, to promote the sustainable development of society, accountant must he new comprehensive and integrated system of capacity. At present, about the vocational ability of the accounting profession, scholars both at home and abroad he proposed a variety of views from various angles, but so far, China has not yet established a comprehensive and systematic framework system of the accounting capacity. It has a profound and actual significance to set up the competency framework of accountant, and also, according to the imminence to set up the competency framework of accountant for the mainstay industry-petroleum industry, as well as the actual situation of the Shengli Oil field branch. This article will make some research about the competency framework of accountant in Shengli Oil Field Affiliate Company, Through the construction and implementation of branch accountant competency framework to promote the capacity of accountant, promote the development of branch.The article is dividend into six parts. The first chapter mainly elaborates the basis, the significance of the topic, the present research situation at home and abroad, Research Methods, finally the thesis introduces the questions to be settled and the originalities. The second part will analyzed the current situation of accountant in the Shengli Oil Field Affiliate Company and point out the importance to make a research on the competency framework of accountant. The third part will design the competency framework of accountant combining the method of functional analysis and competency of quality. The forth part will carry out the competency framework of accountant in terms of Affiliate Company. The fifth part will put in Affiliate Company. The sixth part is the conclusion to this whole article, and put forward forward the safeguard mechani to the implement of competency framework of accountant the proposals for future research.
论文关键词： 胜利油田分公司；会计人员能力框架；功能分析法；素质能力法；
Key words（英文摘要）： Shengli Oilfield Branch；accountant competency framework；functional analysis；Capabilities approach；
Abstract（英文摘要）： The era of knowledge economy, accountant plays a significant role in the enterprises and community. 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. In order to provide the high-quality accounting services to the community, to promote the sustainable development of society, accountant must he new comprehensive and integrated system of capacity. At present, about the vocational ability of the accounting profession, scholars both at home and abroad he proposed a variety of views from various angles, but so far, China has not yet established a comprehensive and systematic framework system of the accounting capacity. It has a profound and actual significance to set up the competency framework of accountant, and also, according to the imminence to set up the competency framework of accountant for the mainstay industry-petroleum industry, as well as the actual situation of the Shengli Oil field branch. This article will make some research about the competency framework of accountant in Shengli Oil Field Affiliate Company, Through the construction and implementation of branch accountant competency framework to promote the capacity of accountant, promote the development of branch.The article is dividend into six parts. The first chapter mainly elaborates the basis, the significance of the topic, the present research situation at home and abroad, Research Methods, finally the thesis introduces the questions to be settled and the originalities. The second part will analyzed the current situation of accountant in the Shengli Oil Field Affiliate Company and point out the importance to make a research on the competency framework of accountant. The third part will design the competency framework of accountant combining the method of functional analysis and competency of quality. The forth part will carry out the competency framework of accountant in terms of Affiliate Company. The fifth part will put in Affiliate Company. The sixth part is the conclusion to this whole article, and put forward forward the safeguard mechani to the implement of competency framework of accountant the proposals for future research.
论文关键词： 胜利油田分公司；会计人员能力框架；功能分析法；素质能力法；
Key words（英文摘要）： Shengli Oilfield Branch；accountant competency framework；functional analysis；Capabilities approach；