摘要
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.
出处
《湖南工业大学学报(社会科学版)》
2015年第2期30-36,共7页
Journal of Hunan University of Technology(Social Science Edition)
关键词
会计人员
能力评价
指标体系
accountant
capacity evaluation
index system