会计专业应用型人才胜任力评价研究

Research on the Evaluation Model of Competency of Accounting Professional Applied Talents

首先从学习能力、职业判断能力、综合管理能力和自律能力四个维度构建会计专业应用型人才胜任力评价指标体系。其次通过问卷调查收集数据,并对数据进行描述性分析、效度分析和信度分析以确定问卷调查数据的有效性。再次以统计分析结果为基础,针对各会计岗位对初级、中级和高级人才能力要求的不同侧重点分别构建会计专业应用型人才胜任力评价模型。最后基于实证评价结果提出会计专业应用型人才胜任力提升策略。

This paper constructed the competency evaluation index system of application-oriented accounting talents from four dimensions: learning,professional judgment,comprehensive management and self-discipline ability. Data were collected through questionnaire survey,and descriptive analysis,validity analysis and reliability analysis were conducted to determine the validity of questionnaire data. Based on the results of statistical analysis,the competency evaluation model of application-oriented accounting talents was constructed according to the different requirements of positions on the ability of junior,intermediate and senior talents. Finally,based on the results of empirical evaluation,the strategy of applying professional talents for competency was proposed.