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.
作者
潘俊
袁璐
唐凯丽
Jun Pan;Lu Yuan;Kaili Tang(School of Business,Renmin University of China,Beijing 100872,China;School of Accounting,Nanjing Audit University,Nanjing Jiangsu 211815,China;Jiangsu Jiaotong College,Zhenjiang Jiangsu 212100,China)
出处
《会计与经济研究》
CSSCI
北大核心
2019年第3期16-27,共12页
Accounting and Economics Research
基金
国家社会科学基金项目(18BJY020)
江苏省教育科学规划课题(D/2016/01/43)
财政部会计资格评价中心课题(KJZGPJ20161703)
江苏省高校“青蓝工程”优秀教学团队“卓越会计人才培养教学团队”
江苏省研究生科研与实践创新计划项目(SJCX19_0480)
南京审计大学高教研究课题(2017JG046)
关键词
政府会计
卓越会计人才
能力框架
评价机制
培养路径
government accounting
excellent government accounting talents
competence framework
evaluation mechanism
training approach
