我国会计人员职业能力框架的初步研究

【作者】 王晓娜；

【导师】 吴大军；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【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。目前,对于会计职业能力,国内外学者从多个角度提出了各种观点,但是我国迄今为止还未建立起完整系统的会计职业能力框架体系和相应的能力评价体系,这样既不利于以培养职业能力为目标对我国会计教育体系进行深化的改革,也不利于用人单位对会计人员进行选拔、考核与评估。构建起我国的会计人员职业能力体系具有深远的理论和现实意义,既可以指导会计理论的研究和会计教育的方向,又可以对行业进行规范,有利于会计职业的发展。因此,本文将从会计职业的角度出发,对完整而系统的会计人员职业能力框架体系进行探讨,对框架的研究起因、对象和行之有效的职业能力评价方案等问题进行了初步的研究,并提出自己的见解。文章共分为四个部分: 第一部分:会计人员职业能力框架概述 本文从职业能力的概念入手,在对其他国家的能力定义进行介绍和比较的基础上,结合我国的实际情况,对我国会计人员的职业能力做出定义。然后介绍了目前用于能力研究的两种主要方法,功能分析法和素质能力法,并对他们各自的优缺点和他们之间的差异做出论述。随后论述了在我国构建会计人员职业能力体系的重要意义。 第二部分:国外会计人员能力框架研究的成果 由于我国的能力研究起步较晚,因此,我们需要借鉴外国已有的研究成果和实施方案,这样可以帮助我们了解能力研究目前的发展状况,迅速向国际先进的研究水平靠拢,同时通过对国外经验的分析,也可以帮助我们在能力框架的构建和实施过程中避免一些问题,少走一些弯路。本文主要介绍了国际会计师联合会(IFAC)、联合国贸发会议、加拿大特许会计师公会(CICA)、美国注册会计师协会(AICPA)和英国特许会计师协会(ACCA)公布的能力框架更多还原

【Abstract】 With the development of economy and the changes in the environment, the traditional competency of the professional accountants can not satisfied the needs of the account profession. The commitment by the profession to provide high quality services to the public require accountants to obtain integrated competency witch is different from the traditional ones. At present, scholarships in and out have put out several views on the competency of the professional accountants, but our country can not work out an integrated and well organized competency framework yet. The competency framework can be used as an indicator of the profession’s ability to serve the public and to protect the public interest. It also provides a guide to understanding the important roles that accountants perform. So I discuss the establishment of the competency framework of the professional accountants, the reason to build such a framework and the assessment of the ability of the accountants in this paper. There are four parts in this paper:Part one: summarize of the professional accountants competency framework Taking into account the particular economic and cultural environments in China, I depict the definition of "profession competency" at the base of introducing definitions in other countries. In the past, there have been two rather different approaches to competence. One approach is founded on a formal technique known as functional analysis. Another approach focuses, as a starting point, on the capabilities necessary to achieve potential competence as a professional accountant. I point out the difference between the two approach and the advantages and disadvantages of each approach.Part two: the introduction to the competency framework of other countries In this part, I introduce the competency frame published by AICPA, ACCA, CICA, IFAC and other profession’s institutes.Part three: the competency framework in our countryAn integrated and well organized competency framework should be established in China, but there are a lot of works to do before we achieve this goal. Rather than present two dichotomous approaches, this Paper aims to move the discussion of competence-based approaches forward by pulling the performance outcomes-based approach and capability-based approach together. It aims to identify and embrace the particular strengths of each approach, acknowledging the common objectives of both.Part four: the assessment system for the competencyAssessment methods need to offer validity, reliability and adequate cost-benefits to employers. Validated competence standards can provide the platform for valid assessments. Assessment structures and systems can then be designed to provide reliability and cost-effectiveness.更多还原