高校会计人员能力综合评价

Comprehensive Evaluation of Accounting Personnel Ability in Colleges

目的针对高校会计人员的能力水平,建立高校会计人员综合能力评价指标体系,以及利用评价模型对高校会计人员能力进行综合评价,并给出提高高校会计人员能力的建议。方法以蚌埠学院财务处某会计的综合能力为研究对象,在结合相关专家意见基础上,依据模糊聚类分析法与主成分分析法,构建1套由2个层次组成的高校会计人员能力评价体系,然后采用梯形模糊层次分析法对各层次指标赋权,进而用二级模糊综合评判法建立高校会计人员能力评价模型,并将评价模型应用于该会计综合能力的评价中。结果该会计能力综合评价等级为"二等"水平,且综合得分为82.92分,能力水平较高;专业技能(B4)、职业相关知识(B3)、职业相关技能(B5)对高校会计人员能力的影响较大,分别占22.8%、21.2%与20.4%;责任心与应变能力、审计与会计电算化、统计学与经济学、会计核算能力与财务软件应用、解决问题的能力与实际操作能力对相应一级因子的影响较大。结论专业技能与职业相关知识掌握不全面,职业相关技能不强,责任心与应变能力等个性能力不强,审计与会计电算化等专业知识掌握不熟练,是目前中国高校会计人员存在的较为普遍现象。因此,通过会计人员积极主动加强自身专业知识与专业技能的训练,学校为会计人员创造学习机会,以及学校建立健全激励与奖惩制度等方式提升高校会计人员综合能力。

Objective According to the ability level of accountants in colleges,the comprehensive ability evaluation index system and evaluation model of university accountants were established to comprehensively evaluate the ability of these accountants.And some suggestion were given to promote their abilities.Methods By taking the accounting comprehensive ability of the financial department of Bengbu College as the research object,based on the relevant experts'opinions,the fuzzy cluster analysis and principal component analysis,this paper constructed a set of accounting ability evaluation system composed of two levels;the trapezoidal fuzzy analytic hierarchy process was used to weight each level index,and then a competency evaluation model of university accountants was established with two level fuzzy comprehensive evaluation method;and the evaluation model was applied to the evaluation of the accounting comprehensive ability.Results The comprehensive evaluation level of accounting ability reached“Level Two”,and the comprehensive score was82.92points(higher level ability);professional skills(B4),occupation related knowledge(B3),and occupation related skills(B5)had great influence on the ability of accounting personnel in colleges,accounting for22.8%,21.2%and20.4%,respectively;responsibility and contingency ability,audit and accounting computerization,statistics and economics,accounting ability and financial software application,as well as problem-solving ability and practical ability had a greater impact on the corresponding first level factors.Conclusion Having no comprehensive professional skills and occupation related knowledge,strong occupation related skills,strong responsibility and strain ability and other individal ability,familiar audit and accounting computerization,and other professional knowledge,is the common phenomenon in accounting personnel in colleges,Therefore,the accounting staff can actively strengthen their own professional knowledge and professional skills training;colleges can find and create learning opportunities for accounting personnel,as well as establish incentives and reward,punishment system,etc.,to enhance the comprehensive ability of accountants.