数智时代财会类学生职业胜任力评价体系研究

Evaluation System of Professional Competence of Financial and Accounting Students in Digital Intelligence Era

高等教育阶段是人才培养和职业胜任力塑造的重要时期,为了满足数智时代社会发展对财会人才职业胜任力的新需求,有必要构建一套具有可行性、完整性和系统性的财会类学生职业胜任力评价体系。借鉴国内外会计行业权威机构发布的职业胜任力框架和学术文献的内容分析,初步设计财会类学生职业胜任力评价体系,采用专家意见法修订评价指标及组合赋权法进行指标赋权,运用统计分析法验证评价指标的可靠性和相关性,构建一套包括评价指标、指标描述和指标权重的评价体系。并将该评价体系应用于实际案例,验证其在实践中的可行性。

The phase of higher education is an important period of talent training and professional competency shaping.In order to meet the new demand of social development for the professional competence of financial and accounting talents in digital intelligence era,it is necessary to build a feasible,complete and systematic professional competency evaluation system for financial and accounting students.Based on the professional competency framework issued by authoritative accounting institutions at home and abroad and the content analysis of academic literature,the professional competency evaluation system of financial and accounting students is initially designed,the evaluation indicators are revised by the expert opinion method and the index is empowered by the combination empowerment method,and the reliability and relevance of the evaluation indicators are verified by statistical analysis method.Then a set of evaluation system including evaluation index,index description and index weight is constructed.The evaluation system is applied to practical cases to verify its feasibility in practice.