摘要
2018年2月,中共中央办公厅、国务院办公厅印发《关于分类推进人才评价机制改革的指导意见》提出“以职业属性和岗位要求为基础,健全科学的人才分类评价体系,创新多元评价方式”。基于该文件,本文尝试从价值创造视角构建企业会计人才评价的理论框架,并研究企业会计人才评价范围等问题;探讨企业会计人才评价的运行机制,重点分析企业会计人才评价的原则,初步构建了企业会计人才评价指标体系。
Central Committee of the Communist Party of China and General Office of the State Council of the People's Republic of China issued Guiding Opinions on Classifying and Promoting the Reform of Talent Evaluation Mechanism in February 2018. This document puts forward the way to improve the scientific talent classification evaluation system, and innovate multiple evaluation methods based on professional attributes and job requirements. Based on this document, the paper attempts to construct the theoretical framework of accounting talent evaluation from the perspective of value creation, investigate the conceptual issues such as the scope of accounting talent evaluation. Meanwhile, this paper discusses the operational mechanism of enterprise accounting talent evaluation, analyzes the principles of enterprise accounting talent evaluation, and preliminarily constructs the index system of enterprise accounting talent evaluation.
作者
刘正阳
刘正航
Liu Zhengyang;Liu Zhenghang
出处
《会计研究》
CSSCI
北大核心
2019年第5期89-96,共8页
Accounting Research
关键词
价值创造
会计人才评价
理论框架
关键概念
运行机制
Value Creation
The Assessment of Accounting Talents
Theoretical Framework
Key Concepts
Operational Mechanism
