会计人员能力评价指标体系构建

摘要

会计人员能力评价指标体系构建有利于会计人才培养模式的完善，会计人员能力考核方式的改善，会计人员后续教育体系的健全，会计人员良好职业价值观的培养。会计人员能力评价指标体系的构建要坚持重要性原则，综合性原则，有效性原则和以人为本，涵盖个性特征的原则。可以通过个性特征、专业知识、职业相关知识、专业技能、职业相关技能、职业价值观6项一级指标对会计人员能力进行评价。%The construction of evaluation index system on accountants’capacity promotes the improvement of ac-countants training model and ability examining mode.It makes further education system completing and brings up good accountants’values.The construction of evaluation index system needs importance,synthesis,effective-ness,people -oriented and covers person special character principle.The accountants’capacity through six pri-mary indexes are evaluated,such as special characters,professional knowledge,occupational knowledge,profes-sional skills,occupational techniques and occupational values.