经济变革、胜任能力与会计职业能力框架——基于高职会计教育改革视角  

Economic Reform,Competence and Accounting Professional Competence Framework——Based on the Perspective of Accounting Education Reform in Higher Vocational Education

作　　者：汪榜江[1] 

机构地区：[1]衢州职业技术学院经济管理学院,浙江衢州324000

出　　处：《浙江工商职业技术学院学报》2017年第2期34-40,共7页Journal of Zhejiang Business Technology Institute

基　　金：浙江省2015年度高等教育教学改革项目"基于能力框架理念高职会计专业学生岗位职业能力培养的研究与实践"(编号jg2015344)阶段性研究成果

摘　　要：知识化、网络化和全球化等社会经济变革对会计胜任能力提出了更高要求,会计教育正面临着机遇与挑战。通过借鉴国外社会团体研究成果,从高职会计教育的层次和学生职业生涯可成长性角度出发,利用集能力要素的功能分析法,构建"层次+定位+职能+胜任能力+能力要求+实施"的高职会计专业胜任能力分层次框架体系,系统思考高职会计教育改革创新发展路径,旨在为高职会计毕业生提供分类指南和评价指引,促进学生职业生涯可持续发展。Nowadays, the knowledgeable, informational and global changes in the society and economy put forward higher requirements for accounting competence and the accountants training is facing challenges and opportunities. With reference to foreign research results, the paper uses functional analysis method to construct a multi-stage and multi-level framework which combines levels, positions, competency, qualification, requirements of the position and implementation to train accounting professionals from the perspective of levels of accounting education in high- er vocational training and students＇ professional development. By this, a systematic thinking is implemented about the developing pathway of reform and innovation in accounting training to offer guidance and evaluation framework for graduates and maintain a sustainable development.

关 键 词：经济变革 胜任能力 能力框架 会计教育创新 

分 类 号：G718.6[文化科学—职业技术教育学]