注册会计师职业发展核心能力研究

Core competencies for the development of CPA profession

在未来的２１世纪，我国注册会计师职业将受到两股力量的冲击：其一是信息技术的高速发展，其二是加入ＷＴＯ后会计职业服务贸易日趋国际化。我国注册会计师职业要在新经济环境下具有竞争优势，必须注重核心能力的培育。本文运用战略管理理论，从分析注册会计师职业市场的构成和新形势下我国注册会计师职业管理战略，并提出培育核心能力的具体途径。

In the 21st century, two forces will impact the CPA profession in China; one is the rapid development of information technology, the other is the globlization of accounting services after China's entry into the WTO. To maintain the competitive edge in the new economy, the Chinese CPAs must attach importance on the training of core competencies. The article utilizes the strategic management theory to analyze the components of CPA services market and the CPA professional management strategies under new situation and puts forward detailed methods of the training of core competencies.