我国高级会计人才职业能力再造研究
本站原创 论文中文摘要：在我国加入WTO后,国际竞争日益激烈,我国目前需要大批高素质、精通会计政策,通晓国际惯例,掌握现代企业管理知识和发展战略的优秀高级会计人才,但目前我国会计从业人员中,高级会计人才数量很少,而且整体水平有待提高,职业能力框架与社会需求脱节。为了适应我国社会经济发展,满足入世下大中型企业、政府对高级会计人才的需要,并在激烈的竞争中获得长期发展的竞争优势,我国高级会计人才面临着职业能力进一步发展再造的问题。本文以高级会计人才和能力框架的界定为研究起点,阐述了国内外高级会计人才职业能力框架的研究概况,以职业能力框架为导向,进而分析了我国高级会计人才职业能力现状水平,指出目前我国高级会计人才职业能力与实际需求之间存在的差距,然后从主观和客观两个方面分析影响我国高级会计人才职业能力发展的制约因素,最后有针对性地提出了我国高级会计人才职业能力再造的途径。本文研究对提升我国高级会计人才职业能力的发展,推动会计职业教育和理论与实务创新研究都具有一定现实意义
Abstract（英文摘要）： As we joined to the WTO and the international competition intensifies, At present our country needs a lot of senior accountants who grasp the accounting policy, thoroughly understand the international convention and the modern business management knowledge and developmental strategy, but the quantity of the senior accountant is very few, moreover the overall level is not high, the competency framework of the professional accountants can not satiy with the social demand.This is incompatible with the development of our social economy, and this is unable to satiy with the demand for the large and middle scale enterprises as well as the government are unable to participate in the internationalization competition. Therefore, the competency framework of the senior accountant need further develop。This article first discussed the definition of the senior accountant and the capability framework, analyze the research survey for competency framework of the senior accountants at domestic and foreign, and take the competency framework of the senior accountants as the guidance to compile with the development of the accountant environment and the accountant internationalization, and analyze the situation level of senior accountant’s professional capability in our country, pointed that there is the disparity between the senior accountant’s professional ability and the actual demand, analysis the restriction factor from subjective and the objective which affect the development of the senior accountant’s professional capability so as to seek the strategy for breakthrough the bottle neck, And propose how to further develop the professional capability of our country senior accountant. This article is help for the development of our country senior accountant’s professional capability, is help for the innovation of the accountant vocational education and the research for theory and the solid service.
论文关键词： 高级会计人才；职业能力；职业能力框架；
Key words（英文摘要）： Senior accountant；competency framework；competency framework of professiona；
Abstract（英文摘要）： As we joined to the WTO and the international competition intensifies, At present our country needs a lot of senior accountants who grasp the accounting policy, thoroughly understand the international convention and the modern business management knowledge and developmental strategy, but the quantity of the senior accountant is very few, moreover the overall level is not high, the competency framework of the professional accountants can not satiy with the social demand.This is incompatible with the development of our social economy, and this is unable to satiy with the demand for the large and middle scale enterprises as well as the government are unable to participate in the internationalization competition. Therefore, the competency framework of the senior accountant need further develop。This article first discussed the definition of the senior accountant and the capability framework, analyze the research survey for competency framework of the senior accountants at domestic and foreign, and take the competency framework of the senior accountants as the guidance to compile with the development of the accountant environment and the accountant internationalization, and analyze the situation level of senior accountant’s professional capability in our country, pointed that there is the disparity between the senior accountant’s professional ability and the actual demand, analysis the restriction factor from subjective and the objective which affect the development of the senior accountant’s professional capability so as to seek the strategy for breakthrough the bottle neck, And propose how to further develop the professional capability of our country senior accountant. This article is help for the development of our country senior accountant’s professional capability, is help for the innovation of the accountant vocational education and the research for theory and the solid service.
论文关键词： 高级会计人才；职业能力；职业能力框架；
Key words（英文摘要）： Senior accountant；competency framework；competency framework of professiona；