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会计教育与实践的目标是培养胜任的职业会计师。多年以来 ,一些国家政府或职业团体对于职业会计师的胜任能力进行了深入的研究。本文首先回顾相关文献 ,并归纳了胜任能力框架的研究成果。在此基础上 ,本文论述了这些研究对我国职业会计师能力框架研究的启示。
The goal of accounting education and practice is to develop competent professional accountants. Over the years, some national governments or professional groups have conducted in-depth studies on the competence of professional accountants. This paper first reviews the relevant literature and summarizes the research results of competency framework. On this basis, this article discusses the enlightenment of these studies on the research of the professional accountant’s competency framework in our country.