基于冰山模型的注册会计师素质评价体系构建

On Constructing CPA Quality Evaluation System Based on Iceberg Model

在现有研究基础上,从冰山模型视角出发,知识、技能、社会角色、自我概念、个人特质、内在动机六方面构建一套注册会计师综合素质评价指标体系,该指标体系包含6个二级指标,21个三级指标,确保评价体系的科学性。

On the basis of the existing research and from the perspective of the iceberg model,a set of comprehensive quality evaluation index system for certified public accountants is constructed from six aspects including knowledge,skills,social roles,self-concept,personal characteristics and internal motivation.The index system includes six secondary indicators and 21 tertiary indicators to ensure the scientificity of the evaluation system.