会计人才质量评估体系的构建——基于高等会计教育供给侧改革的视角

The Construction of Accounting Personnel Quality Assessment System——Based on the Perspective of Higher Accounting Education Supply Side Reform

目前我国会计人才供需不平衡,在高等会计教育供给侧改革的背景下,如何达到供需平衡?怎样才算平衡?需要构建会计人才质量评估体系对会计人才进行评估,以有利于会计人才质量的提高和会计行业的发展。文章基于高等会计教育供给侧改革视角,借助AHP法和模糊评价理论,通过发放调查问卷,将定性、定量分析相结合,对会计人才质量评估体系的合理构建进行了研究,得出评估体系各指标所占的权重,为会计人才质量评估提供了一个参考。

At present,the supply and demand of accounting talents are unbalanced.How can we achieve the balance between supply and demand in the context of the reform of the supply side of higher accounting education？What is the balance？ It is necessary to construct an accounting talent quality evaluation system to evaluate the accounting personnel,and it is beneficial to the improvement of the quality of the accounting personnel and the development of the accounting profession.Based on high accounting education supply side reform perspective,by means of AHP method and fuzzy evaluation theory,through questionnaires,combined the qualitative and quantitative analysis,this paper studied the reasonable construction of accounting personnel quality assessment system,obtained the weight of each index of the evaluation system,and provided a standard for quality assessment of accounting personnel.