会计学专业大学生职业胜任力评估指标体系研究

Approaches of the Evaluation for the Accounting Professional Competence of University Students

采用因素分析法、问卷调查法等构建会计学专业大学生职业胜任力评估指标层次结构模型,运用模糊层次分析法计算各指标的相对权重,再用模糊综合评估方法对会计学专业大学生职业胜任力指标进行定量的综合评价,最后通过案例进行分析,为高校改善人才培养水平、提高会计学专业大学生应聘效率、有效地规划会计学专业大学生职业生涯提供依据与参考。

TThis paper constructs the evaluation index hierarchy model of the accounting professional competence of university students through factor analysis and questionnaire survey method, and use fuzzy analytic hierarchy process to calculate the relative weight of each index, then use fuzzy comprehensive evaluation method to synthetically evaluate the indicators of accounting professional competence ,so as to improve the level of training personnel of universities , improve the students＂ apply efficiency and effectively plan their accounting professional career. A numerical example is discussed to demonstrate the methods to evaluate the accounting professional competence of university students.