企业会计人员职业胜任能力评价指标体系构建  

The Enterprises Accountants'Evaluating Indicator System Of Professional Competency

作　　者：杨延华[1] 董淑兰[1] 

机构地区：[1]黑龙江八一农垦大学经济管理学院,大庆163319

出　　处：《黑龙江八一农垦大学学报》2012年第1期101-104,114,共5页journal of heilongjiang bayi agricultural university

摘　　要：伴随经济全球化进程加快和企业间竞争加剧,企业提高了对会计人员职业胜任能力的要求,所以构建适应企业要求的会计人员职业胜任能力评价指标体系势在必行。通过对国内外职业胜任能力评价研究现状分析发现,会计人员继续教育阶段能力评价的缺失是造成我国当前能力评价体系不完整的主要原因,由此构建了包括继续教育阶段以个性特征为首要指标的全面能力评价指标体系。With the rapid development of economic globalization and the increasing competition between enterprises,enterprises set a higher demand on professional competence of accountants,so it is imperative to construct the adaptable evaluating indicator system of professional competence.Through the analysis of research status at home and abroad about the evaluation of professional competence, the main reason of the incomplete evaluation system is the lack of the evaluation about professional competence at continuation education stage.Therefore this paper constructs the comprehensive indicator system in which individual characteristics are thought to the chief indicator at the continuation education stage.

关 键 词：能力评价 继续教育 个性特征 

分 类 号：F233[经济管理—会计学]