| Talent is to accomplish this, The human resources as the twenty-first Centurythe most important strategic resource, has aroused widespread concern in theinternational community. The Chinese government in2003,"the CPC CentralCommittee and State Council on Further Strengthening the work of talent’s decision",2005"CPC Central Committee on the development of five year plan for nationaleconomic and social development of the eleventh recommendations of the CPCCentral Committee and State Council" and in2010"national long-term talentdevelopment planning outline (2010-2020)" in all put emphasis on capacity buildingof talents as the basic requirements for the implementation of strategy.The cultivation of professional ability based on research on the competencyframework, as early as in twentieth Century60years, developed countries began thiswork. From1967American CPA Association proposed "occupation knowledgeframework" to1999, the American institute of certified public accountants(AICPA) issued a "into the accounting profession framework of corecompetence". The framework clearly defines the functional ability, personalability and business vision as the accounting personnel engaged inaccounting should have three abilities.And the United Nations conference ontrade and development released the international guide qualifications ofprofessional accountantsin December1999.The guide shows for peopletrying to get professional accountant qualification requirements in education, competence, practical experience and professional ethics. The internationalfederation of accountants (IFAC) on the basis of summarizing the variousprofessional groups research experience, issued a white paper oninternational education (IEP2)-"become a competent accountant", points outthe target of accounting education and training is to cultivate ability ofprofessional accountants. With the rapid development of economy in ourcountry, the relevant accounting researchers to realize the importance ofaccounting personnel vocational competence research, and gradually carryout the relevant research work. Accounting personnel in accounting scholarsability most is limited to the framework of the existing research describes theresearch process, the foreign research results and mature experience,constrained by in the understanding of the theoretical level, only a fewscholars touch studies the practical ability of accounting framework, this partof the research mainly concentrated in the accounting profession ability,competence, etc., analyzes the existing problems in these aspects, and putsforward his own Suggestions.This paper uses the method of combining normative and empirical research onthe ability of accounting framework Changchun city. First of all, to the domestic andforeign research situation of accounting professionals competency framework makesa brief combing, through visits to relevant departments and the questionnaire survey,to obtain the actual data and the data of accounting personnel Changchun City andcarries on the empirical analysis, discusses the core function and the core ability ofeach level of the accounting staff of Changchun city from Changchun City economicdevelopment needs the angle. On the basis of the above research, using capacityfactor method, study method of combining application of functional analysis, designknowledge, skill, occupation to occupation occupation values three capability factorsas the basic architecture of the senior, intermediate and junior accounting professionals competency framework. Finally, combining with the changchunaccounting personnel lack of professional knowledge, professional ability isnot high, the professional quality of the actual problem, from accreditedaccounting practitioners to strengthen management, pay attention to the dailysupervision, strengthen the continuing education, pay attention to thecontinuing education levels and cultivating senior accounting talentschangchun the implementation of the accounting personnel capabilityframework are discussed. |
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