企业会计人员能力框架与会计人才评价研究  

Research on Competency Frameworks and Assessment of Enterprise Accountants

作　　者：周宏[1,2,3] 张巍[1,2,3] 宗文龙[1,2,3] 杨霁[1,2,3] 

机构地区：[1]中央财经大学会计学院,100081 [2]东北财经大学数学与数量经济学院,116025 [3]首都经贸大学会计学院,100026

出　　处：《会计研究》2007年第4期83-89,共7页Accounting Research

基　　金：国家自然科学基金面上项目"基于信息结构的内部控制策略与激励机制:企业内生财务约束体系构建"(项目批准号:70572076)的阶段性成果

摘　　要：从20世纪80年代起,国外就开始对会计人员职业能力进行系统的研究,而我国则是在近几年才开始意识到对会计人员职业能力进行统一和规范的描述的必要性,并开展了相关的研究工作。如何既顺应这种发展潮流,又适应本国国情的需要,这是我国在制定会计人员职业能力框架时所必须考虑的现实问题。本文在充分考虑我国特有的会计环境下对会计人员职业能力的特定要求,给出了解决我国会计人员数目巨大而高级会计人才缺乏及现行会计人才评价体系并非建立在会计人员能力框架基础之上等问题的答案,初步构建了适合我国国情的企业会计人员职业能力框架,并在此基础上推演出相应的会计人才评价体系。From 1980s,systematic studies have been carried out on competency frameworks of accountants abroad,but only in recent years have we realized the necessity of unification and standardization of these frameworks,and relevant researches have been in process.How to acclimate to this trend with proper consideration of domestic needs is the realistic question we confront when dealing with competency frameworks of accountants.The paper reviews the studies on competency frameworks of accountants and its derivation,the assessment of accountants,simply evaluates the differences and contributions of different papers,summarizes the two characteristics of accounts system in our country that accounts systems is under the government and the number of accounts is too large.On this basis paper primarily establishes the competency frameworks of enterprise accountants and its assessment in our country and prospects its future.

关 键 词：会计人员 能力框架 人才评价 

分 类 号：F233[经济管理—会计学]