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ID:32078032
大小:3.27 MB
页数:75页
时间:2019-01-31
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1、AbstractTheChineseInstituteofCertifledPublicAccountantspromulgatedtheguideforprofessionalcompetenceofChinesecertifiedpublieaccountantinOctober2007todeterminetheframeworkofprofessionalcompetenceofthecertifiedpublicaccountantinourcountry,SOastoimprovethelevelsofpr
2、ofessionalcompetence,continuouslymeettheneedsofintemationalanddevelopmentalstrategy.andtoguidepersonneltrainingbeforeandafterhavingqualification,aswcllasforthequalifyingexamination.However,therearesomeproblemsintheprocessofpromotingprofessionalcompetence.Forexam
3、ple,accountingfirmsandindustryassocigionscannotcarryouteffectivetrainingandfollow.upeducationbecausetheycan’tgrasptheaccurateprofessionalcompetencelevelofthecertifiedpublicaccountant。Itlcadstotheexistingthefollow.uDeducationandtrainingnotmeetingthedevelopmentand
4、maintenaneeofprofcssionalcompetence.Meanwhile.thereislackofincentiveevaluationsystemfordifferentlevelofprofcssionalcompetence.So。itiSdifficulttopromoteprofessionalcompetenceeffectively.Atthesametime,peoplepaylittleattentiontoprofcssionalcompetencemeasurementande
5、valuation.Nowadays。howtoeffcctivelymeasureandevaluatetheprofcssionalcompetencehasbecomethehottopicinexperts.Aimingattheseproblems,theauthorhopestostudytheevaluationofcertifledpublicaccountantprofessionalcompetenceinourcountry.Theauthoranalyzedthesituationofcerti
6、fiedpublicaccountantprofessionalcompetenceinChinatakeadvantageofquestionnaireandindustryresearchdatapublishedbyTheChineseInstituteofCertifiedPublicAccountants.Atthesametime.theauthorstudiedanddrewlessonsfromaccountingandinternalauditors.aswellasotherrelatedevalu
7、ationmethodforprofessionalcompetenceandevaluationindexsystemofbuildingfromthedomesticandforeign.Theauthorconstructedacomprehensiveandsystematicevaluationindexsystemaccordingtoprofessionalcharacteristicsofthecertifiedpublicaccountant.Theevaluationindexsysteminclu
8、dessixaspects.Theyarerespectivelyprofessionalknowledge,professionalskills,professionalethics,practicalexperience,andotheraspects.Itcontainsatotal0133three-levelevalua
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