会计人员能力框架问题研究  

Capacity Framework of Accounting Personnel

作　　者：臧建玲[1] 杨楠[1] 

机构地区：[1]佳木斯大学,黑龙江佳木斯154007

出　　处：《商业经济》2014年第7期80-81,共2页Business & Economy

摘　　要：随着市场经济的逐步完善,会计人员能力框架已成为促进会计行业发展的重要战略指南。目前,我国存在着对会计人员能力框架研究不充分、在会计人员培养和会计资格准入方面缺陷突出等问题。我国应结合国情,从实际情况出发,加强政府监督,改革我国现阶段会计教学模式,提升会计人员的实践能力,健全会计人才评价标准,制定出适合我国发展的会计人员能力框架,从而促进会计行业的健康发展。Along with the growth of the market economy, the capacity framework of accounting personnel has become an important strategy for the development of the accounting industry. However, in China, the study of the capacity framework is not sufficient and there is issues concerning the training of accounting personnel and professional qualification. Suggestions are proposed in this study, including enhancing the supervision of the government, reforming the mode of accounting teaching, improving the practical ability of accounting personnel, and completing the evaluation criteria of accounting personnel for the creation of a capacity framework fueling the growth of the economy.

关 键 词：会计人员 能力框架 问题与对策 

分 类 号：F230[经济管理—会计学]