高级会计人才能力框架研究

高级会计人才缺乏现象十分普遍。我国高级会计人才的能力框架问题始终没有得到很好的研究，这降低了高级会计人才培养效率，也无法满足会计人员职业发展的需要。本文探讨了人才能力与能力框架，评介了目前国际上关于会计人才能力框架的研究方法，研究了会计职业准入要求和社会环境的变化对高层次会计人才能力的要求，并基于中外会计职业现状与发展给出高级会计人才能力的建议框架，最后对我国高级会计人才能力的发展和培养提出若干建议。

Capability framework in the senior Accounting Profession

There is a shortage of senior accountants.Igrone of the capability of senior accountants reduced the train efficiency,this can't catch up with the development of account proffesion.This paper discuss the account capability and the capability tramework and analyses the study method of accountant capability rramework in abroad,discussed the capability of senior accountant to meeting the entry permitts and the change of social environment,at last,the author gives some suggestionsto the establishment of the capability framework of senior accountant,as well ad the development and the training of the senior accountants.