会计人员能力评价指标体系构建

The Construction of Evaluation Index System for Accountants' Capacity

会计人员能力评价指标体系构建有利于会计人才培养模式的完善,会计人员能力考核方式的改善,会计人员后续教育体系的健全,会计人员良好职业价值观的培养。会计人员能力评价指标体系的构建要坚持重要性原则,综合性原则,有效性原则和以人为本,涵盖个性特征的原则。可以通过个性特征、专业知识、职业相关知识、专业技能、职业相关技能、职业价值观6项一级指标对会计人员能力进行评价。

The construction of evaluation index system on accountants＇ capacity promotes the improvement of ac- countants training model and ability examining mode. It makes further education system completing and brings up good accountants＇ values. The construction of evaluation index system needs importance, synthesis, effective- ness, people - oriented and covers person special character principle. The accountants＇ capacity through six pri- mary indexes are evaluated, such as special characters, professional knowledge, occupational knowledge, profes- sional skills, occupational techniques and occupational values.