会计信息化人才职业胜任能力框架构建

发布时间：2018-09-19 19:22

【摘要】：随着信息技术的不断发展，会计工作的应用环境发生了很大变化，这种变化必然对会计信息化人才提出更高的要求，会计信息化人才的胜任能力也在面临新的挑战。根据《2006—2020年国家信息化发展战略》，，财政部发布了《关于全面推进我国会计信息化工作的指导意见》，文件指出“推进会计信息化人才建设是全面推进我国会计信息化工作的主要任务之一，要完善会计人员能力框架，重视信息技术方面的内容与技能，加强会计信息化人才的培养，着力打造复合型会计信息化人才队伍。” 为了实现会计信息化人才发展战略，适应信息化环境下会计实务新的需求，全面推进会计信息化工作，构建会计信息化人才职业胜任能力框架就显得尤为重要。本文基于信息化环境，借鉴人力资源管理领域较为成熟的胜任力模型，提出了会计信息化人才职业胜任能力框架。本文首先回顾了国内外主要研究成果，对会计信息化人才职业胜任能力框架的研究现状进行梳理；其次，对会计信息化人才职业胜任能力框架研究涉及到的相关概念进行界定，介绍了在职业胜任能力研究领域常用的两种研究方法—功能分析法和能力要素法，并基于这两种方法的研究成果，从社会需求入手，结合我国会计信息化人才职业胜任能力供需现状进行调查分析，找出我国会计信息化人才应具备的职业能力要素；最后，借鉴IFAC研究成果，采用以能力要素法为主、结合功能分析法的研究方法，设计了涵盖职业知识、职业技能和职业价值观三大模块的会计信息化人才职业胜任能力框架，并就此框架在会计信息化人才培养中运用进行探讨，以期对会计信息化人才职业胜任能力框架的构建提供借鉴与指导。关于胜任力模型的研究主要集中在国外，国内相关研究还处于初级阶段，而且该模型在人力资源领域应用较广。本文以会计信息化人才为研究对象，对其胜任力模型进行研究，构建了会计信息化人才职业胜任能力框架，并对我国会计信息化人才职业能力供需现状进行了调查研究，使框架更适合我国国情，这也正是本文的创新之处。
[Abstract]:With the development of information technology, great changes have taken place in the applied environment of accounting work, which is bound to put forward higher requirements for accounting information talents, and the competence of accounting information talents is also facing new challenges. According to the "National Informatization Development Strategy 2006-2020", the Ministry of Finance issued the "guiding opinions on comprehensively promoting Accounting Informatization in China". The document points out that "advancing the construction of accounting informatization talents is to comprehensively promote the accounting letter of our country." One of the main tasks of this work, It is necessary to perfect the framework of accounting personnel's ability, attach importance to the contents and skills of information technology, strengthen the training of accounting information talents, and strive to build a compound contingent of accounting information talents. " In order to realize the development strategy of accounting information talents and adapt to the new demands of accounting practice under the information environment, it is particularly important to promote the accounting information work comprehensively and to construct the framework of accounting informatization talents' professional competence. Based on the information environment and the mature competency model in the field of human resource management, this paper puts forward the framework of professional competence of accounting information talents. This paper reviews the main research results at home and abroad, combs the current situation of the research on the professional competency framework of accounting information talents; secondly, defines the related concepts involved in the research of accounting informatization talents professional competency framework. This paper introduces two kinds of research methods commonly used in the field of occupational competence research, the function analysis method and the ability factor method. Based on the research results of these two methods, the author starts with the social demand. Based on the investigation and analysis of the supply and demand situation of accounting informatization talents' professional competence in our country, the author finds out the elements of accounting informatization talents' professional competence. Finally, using the IFAC research results for reference, we adopt the competency factor method as the main method. Combined with the research method of functional analysis, this paper designs a framework of professional competence of accounting information talents, which includes three modules of professional knowledge, vocational skills and professional values, and discusses the application of the framework in training accounting information talents. In order to provide reference and guidance to the construction of professional competence framework of accounting information talents. The research on competency model is mainly focused on foreign countries, and the domestic research is still in the initial stage, and the model is widely used in the field of human resources. This paper takes the accounting information talents as the research object, studies its competency model, constructs the framework of the accounting information talents' professional competence, and investigates the present situation of the supply and demand of the accounting information talents' professional competence in our country. To make the framework more suitable for China's national conditions, this is precisely the innovation of this article.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

【参考文献】