Research On The Competency Indicator System Of Financial Accounting Specialist Based On The Text Mining

In 2017,the state has re-stipulated the accounting law.Instead of the previous accounting personnel having to obtain the certificate of accounting profession,they should ask whether they have the professional ability and abide by the professional quality.This undoubtedly increases the difficulty of enterprises in evaluating whether accounting staff are competent for their work.Moreover,enterprises are organizations pursuing economic interests,which undoubtedly lays the central position of accounting related staff,which runs through the operation and development of the whole enterprise.The rational use of the competency system can not only improve the utilization rate of the personal quality of employees,reduce the turnover rate of employees,improve employee satisfaction,and save operating costs,but more importantly,it can stimulate the potential of employees,improve performance,and thereby achieve the purpose of improving the core competitiveness of enterprises.With the continuous development of economy,the enterprise for each post personnel division more and more meticulous,different positions have different needs to have the competency,so depending on the level of financial personnel,this paper is divided into the financial manager,assistant commissioner,financial accounting,financial at three levels,and only the study of financial accounting specialist to eompeteney.This paper USES text mining and questionnaire to construct and test the competency indicator system of financial accounting specialist.In this paper,the network recruitment information for the establishment of financial accounting specialist's original data,the use of web crawler crawl network recruitment information,a total of 2415 pieces of effective information,and the use of text mining method,a total of 686339 words,the combination of repeated words,different words 8807.Through sorting out these words,some useless modal words,prepositions,adjectives and so on were removed to select the competency characteristics of financial accounting specialist.At the same time,frequency analysis and co-occurrence analysis were used to establish the competency indicator system.On this basis,the financial accounting coumissioners in northeast China were issued questionnaires.SPSSAU online software was used to analyze and verify the data formed by the questionnaires.After reliability analysis,validity analysis and difference analysis,the validity of the indicator system was verified.The final financial accounting specialist competency indicator system is divided into four dimensions and 20 indicators:professional knowledge(knowledge of tax law and work experience);Professional skills(analytical ability,software use,tax declaration,assistance ability,accounting audit,accounting,supervision function);Personality traits(team spirit,communication ability,learning ability,executive ability,organizational ability);Professional quality(sense of responsibility,serious work,compliance with the system,independence,rigorous work,professionalism).Comparing the competency indicator system of financial accounting specialist with the competency framework of relevant accounting staff in foreign countries,it is found that most of them are the same and similar indicators.Due to different national conditions,some indicators are different,but they are more suitable for the assessment of the competency of financial accounting specialist in China.The competency indicator system has good applicability and reality,and can provide reliable basis for the selection,training and performance evaluation of financial accounting specialist.