The Primary Study Of Accountant’s Competency Evaluation System

In recent years, The structural contradiction of talent cultivation and social talent demand in China increased year by year. To accelerate the development of modern occupation education, The formation of high-quality labor force training, To improve the China manufacturing and service level, Is an important measure to enhance the international competitiveness of industry, Is to promote the strategic move of public venture, the highly innovative。The accounting occupation education as an important part of the occupation education, Strengthen the training of accounting talents, Enhance the competence of accounting personnel occupation, To promote the healthy development of our country in all walks of life, Especially the development of small and medium enterprises, private enterprises, Have an important effect。However, In China about accounting personnel competency research focus on certified public accountants, corporate senior financial accounting and other high-end accounting personnel competency research。For the ordinary accounting personnel occupation, Graduated from colleges, especially the occupation practitioners in small and medium-sized enterprises, private enterprise accounting personnel competency research is very few。So, based on the background of vocational education, has important significance to do research on competency of general staff of small and medium-sized enterprises accounting。In theory, can add this piece of blank, In practice, can promote vocational accounting education evaluation system establishment, to promote the integration of accounting vocational education and the needs of the society better。Around this goal, we carried out the following work:First of all, explain and define the key concepts involved in this paper, Including vocational education, accounting vocational education, competency, competency model, theoretical definition. The different modeling methods were listed and compared, and ultimately determine the methods used in this study.Second, this paper of major countries in the world and already made by China in the field of accounting theory research, for their competency factors are analyzed and compared, summed up the common elements. Mainly includes accounting professional bodies in the United States, Britain, Japan, Germany, Australia and other accounting competency framework and combined with publishing industry of our country accounting elements of competency, as the important reference and theoretical basis.Third, the construction of vocational education students’ competency model. The author chooses the graduated from vocational school and enter the work of small and medium enterprises (SMEs is the main direction of vocational school students employment) 2-5 years of students of behavior event interview, and audiotaped. After finishing the formation of 4.7 million words of text files as professional accounting personnel qualified for the original data. Number of interviews for 20 people, which has become where enterprise accountant or finance director 10 (excellent), common enterprise accounting personnel 10 people (normal group). The respondents did not know where their own constituency. The outstanding group, common group interview referred to in competency features extracted and compared in order to find out the differences, and excellent professional accounting personnel characteristics are summed up.At the end of this paper, to construct the accounting professional education students competent force model as the foundation, the direction of accounting vocational education are proposed. Mainly include:to adjust the accounting profession education target, expand vocational accounting education contents, the innovation of accounting vocational education.