会计人员职业能力框架构建研究

Discussion of the Frame Structures of Occupational Ability of Accountants

主要对会计人员职业能力问题进行分析,探究会计职业能力的构成要素和形成要素,对会计人员职业能力的框架进行构建。

The paper discusses the occupational ability requirements for accountants and analyzes the components of occupational ability and the frame structure required for the accountants.