本文選題：注冊(cè)會(huì)計(jì)師 + 專業(yè)勝任能力�。� 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)于2007年10月頒布《中國注冊(cè)會(huì)計(jì)師勝任能力指南》，確定了我國注冊(cè)會(huì)計(jì)師專業(yè)勝任能力框架，為提高注冊(cè)會(huì)計(jì)師的專業(yè)勝任能力水平，不斷滿足國際化戰(zhàn)略的需要，并為資格前人才培養(yǎng)、資格考試及后續(xù)教育等提供指導(dǎo)。然而，在提高注冊(cè)會(huì)計(jì)師的職業(yè)能力的過程中存有一些問題，如會(huì)計(jì)公司和行業(yè)協(xié)會(huì)對(duì)執(zhí)業(yè)注冊(cè)會(huì)計(jì)師專業(yè)能力水平的把握是不準(zhǔn)確的，不能為其開展有效的培訓(xùn)和后續(xù)教育，導(dǎo)致現(xiàn)有的后續(xù)教育和培訓(xùn)不適應(yīng)勝任能力的保持和發(fā)展；與此同時(shí)會(huì)計(jì)師事務(wù)所缺乏根據(jù)績(jī)效考核不同的專業(yè)能力水平的激勵(lì)制度，也就很難有效地推動(dòng)注冊(cè)會(huì)計(jì)師的專業(yè)能力提升；行業(yè)對(duì)專業(yè)勝任能力的衡量和評(píng)價(jià)缺乏重視等等。如今，行業(yè)人才的專業(yè)勝任能力水平如何，怎樣有效衡量和評(píng)價(jià)專業(yè)勝任能力也成為行業(yè)專家關(guān)注的熱點(diǎn)問題。 針對(duì)這些問題，筆者希望對(duì)我國注冊(cè)會(huì)計(jì)師專業(yè)勝任能力評(píng)價(jià)進(jìn)行研究，利用中國注冊(cè)會(huì)計(jì)協(xié)會(huì)發(fā)布的行業(yè)研究數(shù)據(jù)及調(diào)查問卷對(duì)其專業(yè)勝任能力及其評(píng)價(jià)狀況進(jìn)行摸底，同時(shí)學(xué)習(xí)和借鑒國內(nèi)外會(huì)計(jì)和內(nèi)部審計(jì)師專業(yè)及其他行業(yè)相關(guān)勝任能力評(píng)價(jià)方法和評(píng)價(jià)指標(biāo)體系的構(gòu)建，，針對(duì)注冊(cè)會(huì)計(jì)師職業(yè)的特點(diǎn)，構(gòu)建全面、系統(tǒng)的中國注冊(cè)會(huì)計(jì)師專業(yè)勝任能力評(píng)價(jià)指標(biāo)體系，包括專業(yè)知識(shí)、職業(yè)技能、職業(yè)道德、實(shí)踐經(jīng)驗(yàn)、其他方面和加分項(xiàng)目6個(gè)二級(jí)指標(biāo)，共有33個(gè)三級(jí)指標(biāo)，并開創(chuàng)性的引入層次分析法，借此確定指標(biāo)權(quán)重，將專業(yè)勝任能力各方面因素量化，以方便注冊(cè)會(huì)計(jì)師專業(yè)勝任能力的評(píng)估。在評(píng)價(jià)過程中關(guān)注發(fā)現(xiàn)的問題及注冊(cè)會(huì)計(jì)師的優(yōu)勢(shì)與不足方面，為培養(yǎng)單位，如：行業(yè)協(xié)會(huì)，高校和會(huì)計(jì)事務(wù)所提供增強(qiáng)注冊(cè)會(huì)計(jì)師的專業(yè)能力培訓(xùn)的針對(duì)性指導(dǎo)，同時(shí)促進(jìn)注冊(cè)會(huì)計(jì)師完善和提高自身的專業(yè)能力水平。通過對(duì)我國注冊(cè)會(huì)計(jì)師專業(yè)勝任能力評(píng)價(jià)的研究和探索，從理論和實(shí)踐兩個(gè)方面為提高注冊(cè)會(huì)計(jì)師的專業(yè)能力提供一定的指導(dǎo)和參考。
[Abstract]:In October 2007, the Chinese Institute of Certified Public Accountants (CPAs) promulgated the guidelines on the competence of Chinese Certified Public Accountants (CPAs), which defined the framework of professional competence of CPAs in China, in order to improve the level of professional competence of CPAs. Constantly meet the needs of international strategy, and provide guidance for pre-qualification personnel training, qualification examination and follow-up education. However, there are some problems in the process of improving the professional competence of certified public accountants. For example, accounting companies and trade associations do not have an accurate grasp of the professional competence of certified public accountants, and they cannot carry out effective training and follow-up education for them. As a result, the existing follow-up education and training is not adapted to the maintenance and development of competence; at the same time, accounting firms lack incentive systems for different levels of professional competence based on performance appraisal. It is difficult to effectively promote the professional competence of certified public accountants, and the industry does not attach importance to the measurement and evaluation of professional competence and so on. Nowadays, how to measure and evaluate professional competence effectively has become a hot issue that industry experts pay attention to. In view of these problems, the author hopes to study the professional competence evaluation of certified public accountants in China, and make use of the industry research data and questionnaire issued by the China Certified Accounting Association to carry out a mapping of its professional competence and its evaluation status. At the same time, learn and learn from the domestic and foreign accounting and internal auditors professional and other industries related competency evaluation methods and evaluation index system construction, according to the characteristics of the CPA profession, build a comprehensive, The systematic evaluation index system of professional competence of certified public accountants in China, including professional knowledge, vocational skills, professional ethics, practical experience, other aspects and six secondary indicators of bonus items, has 33 tertiary indicators. The paper also introduces the analytic hierarchy process (AHP) to determine the index weight and to quantify the factors of professional competence in order to facilitate the evaluation of professional competence of certified public accountants (CPAs). In the process of evaluation, we pay attention to the problems found and the advantages and disadvantages of CPA, and provide targeted guidance for training units, such as industry associations, colleges and accounting firms, to enhance the professional competence of CPAs. At the same time, to promote the CPA to improve and improve their professional ability. Through the research and exploration on the evaluation of professional competence of certified public accountants in China, this paper provides some guidance and reference for improving the professional competence of certified public accountants from the aspects of theory and practice.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 譚旭紅;張嬋娟;;卓越會(huì)計(jì)師人才專業(yè)綜合能力評(píng)價(jià)體系的建立與應(yīng)用[J];高教論壇;2015年12期

相關(guān)碩士學(xué)位論文 前2條

1 黃瑾;我國資產(chǎn)評(píng)估師勝任能力評(píng)價(jià)研究[D];河北農(nóng)業(yè)大學(xué);2015年

2 文景;高新技術(shù)企業(yè)技術(shù)人員勝任力模型構(gòu)建研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2015年

本文編號(hào)：1821090