摘要
随着知识经济的发展和从业环境的变化,对会计人员的传统职业能力要求已经不能满足会计职业发展的需要。为了保证能够向公众提供高质量的会计服务,会计人员就必须具备新的、完整而综合的能力体系。通过借鉴国外较大会计师协会的经验,总结以前我国会计人员能力框架研究成果,并结合经济制度的新变化,利用结合了素质能力的功能分析方法,构建出新经济变革下的会计人员能力框架,对提高会计人员能力素质,促进企业的发展将具有积极的现实意义。
With the development of knowledge economy and practitioners changes in the environment, the traditional accounting personnel can not meet therequirements of professional competence development needs of the accounting profession. In order to ensure high quality public accounting services, accounting officers must have a new, complete and integrated capacity system. By drawing on several Institute of Chartered Accountants of foreign experience, the ability of our accounting staff summary of the previous research framework, combined with the new changes in the economic system, using a combination of quality and ability of the functional analysis methods, to build a new economic reform under the accounting staff competency framework, ability to improve the quality of accounting personnel, and promote the development of enterprises will have a positive practical significance.
出处
《哈尔滨商业大学学报（社会科学版）》
2011年第6期70-74,79,共6页
Journal of Harbin University of Commerce:Social Science Edition
基金
黑龙江省科技攻关项目(GC09D508)
关键词
新经济变革
能力框架
职业素质
new economic changes
competency framework
professional quality
