我国注册会计师专业胜任能力评价研究

发布时间：2018-04-29 18:32

本文选题：注册会计师 + 专业胜任能力　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：中国注册会计师协会于2007年10月颁布《中国注册会计师胜任能力指南》，确定了我国注册会计师专业胜任能力框架，为提高注册会计师的专业胜任能力水平，不断满足国际化战略的需要，并为资格前人才培养、资格考试及后续教育等提供指导。然而，在提高注册会计师的职业能力的过程中存有一些问题，如会计公司和行业协会对执业注册会计师专业能力水平的把握是不准确的，不能为其开展有效的培训和后续教育，导致现有的后续教育和培训不适应胜任能力的保持和发展；与此同时会计师事务所缺乏根据绩效考核不同的专业能力水平的激励制度，也就很难有效地推动注册会计师的专业能力提升；行业对专业胜任能力的衡量和评价缺乏重视等等。如今，行业人才的专业胜任能力水平如何，怎样有效衡量和评价专业胜任能力也成为行业专家关注的热点问题。针对这些问题，笔者希望对我国注册会计师专业胜任能力评价进行研究，利用中国注册会计协会发布的行业研究数据及调查问卷对其专业胜任能力及其评价状况进行摸底，同时学习和借鉴国内外会计和内部审计师专业及其他行业相关胜任能力评价方法和评价指标体系的构建，，针对注册会计师职业的特点，构建全面、系统的中国注册会计师专业胜任能力评价指标体系，包括专业知识、职业技能、职业道德、实践经验、其他方面和加分项目6个二级指标，共有33个三级指标，并开创性的引入层次分析法，借此确定指标权重，将专业胜任能力各方面因素量化，以方便注册会计师专业胜任能力的评估。在评价过程中关注发现的问题及注册会计师的优势与不足方面，为培养单位，如：行业协会，高校和会计事务所提供增强注册会计师的专业能力培训的针对性指导，同时促进注册会计师完善和提高自身的专业能力水平。通过对我国注册会计师专业胜任能力评价的研究和探索，从理论和实践两个方面为提高注册会计师的专业能力提供一定的指导和参考。
[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.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

【引证文献】