卓越政府会计人才能力框架与评价机制研究
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摘要
随着政府会计准则制度进入贯彻实施阶段,政府会计人才培养成为推动和实现政府会计可持续发展的迫切需求。当前,政府会计人员需要掌握预决算知识、政府会计标准体系、会计信息化技能等,但是现有政府会计人员普遍偏重于传统的预算会计知识与基础核算技能,远不能较好地胜任改革进程中的政府会计工作。文章结合功能分析法和能力要素法,构建了包含专业知识、专业技能、专业素养和专业价值观的卓越政府会计人才能力框架;运用层次分析法和德尔菲法,设计契合改革需要且符合人才定位的评估体系对卓越政府会计人才的职业能力进行评价;结合卓越会计人才培养的构想,提出以满足社会现实需求为目标的卓越政府会计人才培养路径。
With the implementation of government accounting system,the training of government accounting talents has become an urgent need to promote and realize the sustainable development of government accounting. At present,the government accounting personnel need to understand the knowledge in budget and budget checking,the standardized government accounting,and the accounting information system. The existing accounting personnel generally focus on traditional budget knowledge and basic calculating skills,but are unable to effectively undertake the government accounting work. Therefore,this paper combines the functional analysis method and the competency factor method to construct a competency framework of excellent government accounting talents,which includes four elements: professional knowledge,professional skills,professional accomplishments and professional values. By adopting the AHP method and Delphi method,an evaluation system is designed to meet the reform needs and evaluate the excellence of government accounting personnel occupation ability. Finally,combining the goal of training excellent accountants,this paper puts forward the training path of outstanding government accounting talents to meet the needs of social reality.
With the implementation of government accounting system,the training of government accounting talents has become an urgent need to promote and realize the sustainable development of government accounting. At present,the government accounting personnel need to understand the knowledge in budget and budget checking,the standardized government accounting,and the accounting information system. The existing accounting personnel generally focus on traditional budget knowledge and basic calculating skills,but are unable to effectively undertake the government accounting work. Therefore,this paper combines the functional analysis method and the competency factor method to construct a competency framework of excellent government accounting talents,which includes four elements: professional knowledge,professional skills,professional accomplishments and professional values. By adopting the AHP method and Delphi method,an evaluation system is designed to meet the reform needs and evaluate the excellence of government accounting personnel occupation ability. Finally,combining the goal of training excellent accountants,this paper puts forward the training path of outstanding government accounting talents to meet the needs of social reality.
引文
陈立齐.2015.当前中国政府会计改革:现实意义与国际环境.会计与经济研究(4):3-9.
初宜红.2017.高校政府会计学科建设刍议.财务与会计(7):74-75.
李靠队,薛天杨,陆莉斌,许苗苗.2013.复合应用型政府会计人才培养研究.湖南财政经济学院学报(4):145-152.
路军伟.2010.我国政府会计改革取向定位与改革路径设计---基于多重理论视角.会计研究(8):62-68.
潘俊,赵天贻,李靠队.2016.政府会计人才培养与教材体系创新研究.行政事业资产与财务(27):89-90.
邵瑞庆,李颖琦,叶婷婷.2018.政府会计人员能力框架与培养模式及其促进体系研究---基于上海市的问卷调查.会计与经济研究(1):40-50.
宋夏云.2013.我国政府绩效审计人员的能力框架研究.会计研究(4):89-94.
谭旭,红霍影.2015.卓越会计人才培养目标定位及实现途径---基于“德、知、行、思”四维度的思考.黑龙江高教研究(11):149-151.
王海军,潘俊,李靠队.2013.国际化与本土化融合视角下政府会计人才培养模式.财会通讯(4):126-127.
熊磊.2015.管理会计人才能力框架的构建与实施.财会月刊(26):33-36.
熊焰韧,苏文兵.2016.新常态下中国企业需要什么样的管理会计人才?---基于江苏企业负责人的调查.会计研究(12):64-71.
许萍.2006.会计人员能力框架问题研究.厦门:厦门大学.
殷俊明,杨政,宋雅琴.2014.高等教育大众化阶段创新性本科会计人才培养探索.财务与会计(5):37-39.
应唯,张娟,杨海峰.2016.政府会计准则体系建设中的相关问题及研究视角.会计研究(6):3-7.
俞军,魏朱宝,巫绪芬.2017.卓越会计师人才培养模式探讨.财会通讯(7):45-48.
周达勇,耿烨,徐颖,徐捍军.2017.国家治理视角下的政府会计发展:理论、实践与人才培养---第八届“政府会计改革理论与实务研讨会”综述.会计研究(9):93-95.
初宜红.2017.高校政府会计学科建设刍议.财务与会计(7):74-75.
李靠队,薛天杨,陆莉斌,许苗苗.2013.复合应用型政府会计人才培养研究.湖南财政经济学院学报(4):145-152.
路军伟.2010.我国政府会计改革取向定位与改革路径设计---基于多重理论视角.会计研究(8):62-68.
潘俊,赵天贻,李靠队.2016.政府会计人才培养与教材体系创新研究.行政事业资产与财务(27):89-90.
邵瑞庆,李颖琦,叶婷婷.2018.政府会计人员能力框架与培养模式及其促进体系研究---基于上海市的问卷调查.会计与经济研究(1):40-50.
宋夏云.2013.我国政府绩效审计人员的能力框架研究.会计研究(4):89-94.
谭旭,红霍影.2015.卓越会计人才培养目标定位及实现途径---基于“德、知、行、思”四维度的思考.黑龙江高教研究(11):149-151.
王海军,潘俊,李靠队.2013.国际化与本土化融合视角下政府会计人才培养模式.财会通讯(4):126-127.
熊磊.2015.管理会计人才能力框架的构建与实施.财会月刊(26):33-36.
熊焰韧,苏文兵.2016.新常态下中国企业需要什么样的管理会计人才?---基于江苏企业负责人的调查.会计研究(12):64-71.
许萍.2006.会计人员能力框架问题研究.厦门:厦门大学.
殷俊明,杨政,宋雅琴.2014.高等教育大众化阶段创新性本科会计人才培养探索.财务与会计(5):37-39.
应唯,张娟,杨海峰.2016.政府会计准则体系建设中的相关问题及研究视角.会计研究(6):3-7.
俞军,魏朱宝,巫绪芬.2017.卓越会计师人才培养模式探讨.财会通讯(7):45-48.
周达勇,耿烨,徐颖,徐捍军.2017.国家治理视角下的政府会计发展:理论、实践与人才培养---第八届“政府会计改革理论与实务研讨会”综述.会计研究(9):93-95.