会计专业本科生能力素质模型研究

会计专业本科生能力素质模型对会计专业学生的培养至关重要。对会计专业学生来说，能力素质模型可以作为其个人目标，从而制定合理的规划，提升个人综合素质。对学校来说，会计专业本科生能力素质模型可为其制定会计专业培养目标、培养要求提供依据，为改革会计专业本科生的培养方式提供参考。对用人单位来说，会计专业本科生能力素质模型为其对会计的招聘和培训提供了依据。本文综合基于统计学、会计学、管理学、人力资源学和现代教育理念，采用定性和定量相结合的研究方法，搜索相关学术论文，提炼能力素质特征词汇。同时，收集统计会计专业本科生的就业意向与就业去向，调查了解公司人才需求，对能力素质特征词汇进行频数统计。最后参考高校会计专业本科生的培养方案，从思想道德、知识、能力三个维度构建会计专业本科生能力素质模型，并基于模型要素提出提升能力素质的培养对策。
关键词：能力素质模型；思想道德素质；知识素质；能力素质

Abstract: Bachelor of Accounting competency model for accounting students develop critical. For accounting students , the competency model can be used as their personal goals , so as to formulate a reasonable plan to improve their overall quality . For schools, undergraduate accounting competency model for the development of the accounting profession may be training objectives , training requirements provide the basis to provide a reference for the training of undergraduate Accounting Reform . The employer , the accounting majors competency model accounting for the recruitment and training provided. In this paper, based on comprehensive statistics, accounting , management, human resources and modern science education concepts, using qualitative and quantitative research methods combining the search for relevant papers, refining ability and quality characteristics of vocabulary. Meanwhile, the collection of employment intentions and future employment statistics undergraduate accounting , investigation company personnel needs, ability and quality characteristics of vocabulary frequency statistics . Finally, with reference to the accounting undergraduate college training program , building Bachelor of Accounting from the ideological and moral competency model , knowledge , abilities three dimensions , and proposed countermeasures to enhance competency training model based elements .
Keywords: Competency Model; Ideological and moral qualities;
Quality of knowledge; Quality of abilities

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