摘要
会计人员能力由知识储备能力、知识更新能力、职业判断能力、职业自律能力、职业执法能力、监督能力、决策能力七个方面构成。本文利用综合评分法对陕西省2004年全省及各地区会计人员的能力进行了评价。
The capacity of accounting personnel consists of 7 aspects like knowledge reserving capacity, knowledge updating capacity,professional judgment capacity, professional self- disciplining capacity, professional executing capapcity, supervision capacity, and policy- making capacity. This article evaluates the capacity of accounting personnel of each region in Shaanxi province in 2004 by using comprehensive scoring method and comparing with that in 2003.
出处
《西安邮电学院学报》
2005年第3期126-130,共5页
Journal of Xi'an Institute of Posts and Telecommunications
基金
陕西省会计学会2004年重点课题<会计人员能力框架研究>
(编号04SXKJA004)
关键词
会计人员
能力
综合评分法
accounting personnel
capacity
comprehensive scoring method
