摘要
运用BEI法确定企业财会人员需具备责任感、成就愿望及目标导向、团队合作、诚信、主动性、解决专业问题的能力、执行力、忠诚度、效率意识、专业推动能力、财务软件及业务软件操作技能、熟悉会计政策及财务流程、了解业务流程及运作模式、学习能力等14个能力要素。对23家企业财会人员进行问卷调查,研究发现:企业财会人员胜任力有两个因子,包括通用胜任力和专业胜任力。建立企业财会人员胜任力框架,有利于推进专业财会人员的能力建设,有助于建立一套标杆参照体系,帮助企业更好地选拔、培训、激励财务工作者。
BEI is applied to determine 14 elements that accountants in enterprises should have. These 14 ele- ments are sense of responsibility, achievement desire and goal orientation, teamwork, honesty, initiative, ability to solve professional problems, execution, loyalty, efficiency, professional driving force, ability to use financial software and business software, ability to be familiar with accounting policies and financial process, ability to know the business process and mode of operation and learning ability. Based on the responses from accountants of 23 companies, a study is conducted in this paper. The result shows that there are two factors in the compe- tence of accountants： general competence and professional competence. To establish the framework of compe- tence of accountants in enterprises will help promote competence building. It will be good for setting up a bench- mark reference system, based on which companies could select, train and motivate accountants more wisely.
出处
《税务与经济》
CSSCI
北大核心
2015年第5期55-59,共5页
Taxation and Economy
关键词
财会人员
能力
通用胜任力
专业胜任力
accountants
competence
general competence
professional competence
