The Build Of Accounting Information Talent Professional Competency Framework

With the continuous development of information technology, great changes havetaken place in the accounting work environment, the changes inevitably put forwardhigher request to accounting information talent, so they are facing new challenges toenhance the professional competence.According to the “National Development Strategy of2006-2020”, the Ministry ofFinance issued “Guidance on comprehensively promote the work of accountinginformation”, and points that：promote the construction of accounting information talentteam is the one of the main task of the accounting information in our country, we needto improve the accounting talent competency framework, emphasis on informationtechnology content and skills, strengthen the cultivation of accounting informationtalent to create complex accounting information technology personnel.In order to achieve the target of accounting information talent developmentstrategy, and comprehensively promote the work of accounting information, adapt tonew demands in the information environment, build the professional competencyframework of accounting information talent is particularly important.so we will basedon the information environment, learn from human resources management competencymodel who is more mature proposed accounting information professional competencyframework.This paper reviews the major achievements at home and abroad about theframework of the study, sort out the information on the status quo of accountingprofessional talent competency framework; secondly, define the relevant conceptsinvolved in studying accounting information professional competency framework,introduced two common methods in the field of professional competence study-functional analysis method and capacity factor method, based on the research results ofthe two methods, from social needs, combining the supply and demand of vocationalcompetence of accounting information professionals to investigate analysis, to identifythe professional capacity factor that the accounting information talents should have;Finally, drawing on research of IFAC, adopting the method of capacity factor,combined with research methods of functional analysis method, design the accountinginformation talent competency framework that cover professional knowledge,professional skills and professional values, and to explore the use of accounting information in personnel training, in order to build the accounting informationprofessional competency framework for reference and guidance.Research on competency model focused on foreign and domestic research is still inits infancy, but the model in the field of human resource wider application. In this paper,personnel accounting information as the research object, to study its competency model,build accounting information talent competency framework, and conducted a surveyresearch status of accounting information talent supply and demand professionalcompetence, so that the frame is more suitable for China conditions, which is theinnovation of this paper.