基于职业能力框架的高校会计人员培养方案研究

On the Training Plan of Employed Accountants in Higher Learning Institutions Based on Professional Competence Frame

高校的理财环境和会计人员的岗位设置有其独特性与重要性,因此对高校会计人员的职业能力也提出了不少的要求,有必要构建分层级的高校会计人员职业能力框架。针对高校会计人员培养体系中存在的问题,可在能力框架下架构高校会计人员培养体系和实施培养方案的保障举措,这对快速提升高校会计人员的职业能力,促进高等教育可持续的发展具有十分重要的现实意义。

According to the environment of financial management and the post-setting of accountants in higher learning institutions, this essay establishes the layered professional competence frame of employed accountants. It also makes an analysis of the training system of employed accountants in universities and colleges. The essay states that the construction of employed accountants＇ training plan based o.n the vocational ability frame and the implementation of the training-plan safeguard measures are of significance for the rapid improvement of employed accountants＇ professional capability and sustainable development of higher education.