会计人员职业能力结构研究  

Study on Accountants Profession Ability Structure

作　　者：李永红[1] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050061

出　　处：《经济与管理》2005年第9期90-92,共3页Economy and Management

摘　　要：会计环境因素的变化必然会对会计工作产生深远的影响,会计人员作为从事会计工作的主体应适应其变化,及时作出相关调整,特别是在能力结构方面。会计人员应当从专业知识、专业胜任能力和情商能力三方面重新构建其合理的职业能力结构。The transformation of accounting environment facts is bound to bring far - reaching effect to accounting job. The accountant as the main body dealing with accounting job should adopt this change and make some interrelated adjustment about ability structure. The accountant should newly construct themselves logical professional ability structure from three aspects including professional knowledge, professional competence and emotional quotient ability.

关 键 词：会计专业知识 会计职业胜任能力 情商能力 

分 类 号：F224.9[经济管理—国民经济]