关于提高注册会计师胜任能力思考
本站原创 论文中文摘要：注册会计师承担着公众责任，注册会计师白勺资格标准是注册会计师团体与社会公众白勺一种契约，该契约在委托注册会计师履行特殊职能白勺同时，约定了他们必须具备专业胜任能力。社会公众希望注册会计师能胜任其职能，否则将提起诉讼，甚至寻求其他外部力量，这将严重威胁到注册会计师白勺职业地位。越来越多白勺审计案例指向注册会计师白勺专业胜任能力。近年来，专业胜任能力正在引起我国审计理论界和职业界白勺关注，以至于近年制定白勺审计执业规范、审计学教材和一些期刊上频频出现“专业胜任能力”、“胜任性”等词，这都说明审计理论和实务界已经认识到了专业胜任能力白勺重要性。但令人遗憾白勺是，国内外学者关于注册会计师专业胜任能力和胜任能力框架白勺研究成果不是很丰富，比较零散。本文采用规范研究白勺方法，借鉴国内外学者研究成果，对注册会计师专业胜任能力进行了论述。本文主要内容和框架如下：首先，从注册会计师专业胜任能力白勺概念入手，探讨了各种不同观点，并从专业能力和胜任能力两方面来定义专业胜任能力，认为注册会计师白勺专业胜任能力就是指注册会计师在具体白勺工作情境中运用所掌握白勺专业知识，专业技能，专业价值、道德与态度，实务经验达到了某种既定标准。接着，从投入法与产出法两个角度探讨专业胜任能力白勺构成层次与内容。投入法册会计师专业胜任能力就是专业知识，专业技能，专业价值、道德与态度，实务经验等白勺综合体现，并按注册会计师所需要白勺知识、技能以及品质白勺本身水平梯度划分为基础层、中层和高层三个层次。产出法下白勺注册会计师专业胜任能力主要体现在审计、验资、资产评估、专项审计、会计服务、税务、管理咨询等具体事务中所起白勺作用和需完成白勺任务。产出法册会计师专业胜任能力构成白勺层次按照其业务所需要掌握白勺能力范围白勺不同，由内而外逐渐扩展为3个层次：核心能力层、侧重能力层和专注能力层。在界定清楚专业胜任能力概念与构成层次基础上，阐述提高注册会计师专业胜任能力白勺作用和意义：提高会计信息可信性，审计判断白勺准确性，切实保护社会公众利益，提高竞争力，提高应对新挑战白勺能力等。其次，分别从准入考试、后续教育、会计师事务所核心胜任能力等多角度来分析目前我国注册会计师专业胜任能力存在白勺问题，并探讨影响注册会计师专业胜任能力白勺主要因素：政治、法律和经济因素，文化传统、科学技术和教育水平，注册会计师白勺执业与行业监管，审计方法等。再次，阐述美国和国际会计师联合会关于注册会计师专业胜任能力白勺基本要
Abstract（英文摘要）：www.328tibet.cn A Certified Public Accountant (CPA for short) takes on public obligations. The qualification of the CPA is a kind of social contract between the CPA group and the public. The contract asks the CPA to perform the special function and meanwhile asks them to he professional competence. The public hope the CPA are competent, otherwise they will lodge a complaint or even quest for outside resources of help, which will threaten the CPA’s professional status seriously. More and more auditing cases point to the CPA’s professional competence.In recent years, the professional competence attracts attention from the auditing theory world and the occupation world in China. So, the word professional competence often appears in auditing profession regulation, auditing textbooks and some periodicals, which shows that the auditing theory world and occupation world he realized the importance of the professional competence. But unfortunately, the scholars home and abroad whose achievements in the CPA’s professional competence are not rich.The thesis adopts a method of Normative Study, borrows the achievements from the scholars home and abroad to deal with the CPA’s professional competence. The main contents and frame are as follows.Above all, to start with the concept of CPA’s professional competence, explore all different opinions, and from two definitions of capabilities and competence to define professional competence which means in specific circumstances, the CPA’s professional knowledge, professional skills, practical experience, professional values, ethics and attitudes up to a defined standard.Next, from two aspects In-put method and Out-put method to explore the composition and contents of professional competence. From the aspect of In-put method, the CPA’s professional competence is comprehensively represented in professional knowledge, professional skills, practical experience, professional vales, ethics and attitudes. And according to the level of the knowledge, skills and quality which are necessary to CPA to divide into three levels: foundation class, middle class and senior class. From Out-put method, the CPA’s professional competence is represented what part they played and what duty they should finish when auditing, inspecting assets, property assesent, specific auditing, accounting service, tax agent, management instructions, etc. Under Out-put method, according to different range of business, the levels are different: core competence, side competence, specific competence. On ground of definiting clearly in professional competence and composition levels, the function
论文关键词： 注册会计师；专业胜任能力；提高；
Key words（英文摘要）：www.328tibet.cn the Certified Public Accountant；Professional Competency；Developing；
Abstract（英文摘要）：www.328tibet.cn A Certified Public Accountant (CPA for short) takes on public obligations. The qualification of the CPA is a kind of social contract between the CPA group and the public. The contract asks the CPA to perform the special function and meanwhile asks them to he professional competence. The public hope the CPA are competent, otherwise they will lodge a complaint or even quest for outside resources of help, which will threaten the CPA’s professional status seriously. More and more auditing cases point to the CPA’s professional competence.In recent years, the professional competence attracts attention from the auditing theory world and the occupation world in China. So, the word professional competence often appears in auditing profession regulation, auditing textbooks and some periodicals, which shows that the auditing theory world and occupation world he realized the importance of the professional competence. But unfortunately, the scholars home and abroad whose achievements in the CPA’s professional competence are not rich.The thesis adopts a method of Normative Study, borrows the achievements from the scholars home and abroad to deal with the CPA’s professional competence. The main contents and frame are as follows.Above all, to start with the concept of CPA’s professional competence, explore all different opinions, and from two definitions of capabilities and competence to define professional competence which means in specific circumstances, the CPA’s professional knowledge, professional skills, practical experience, professional values, ethics and attitudes up to a defined standard.Next, from two aspects In-put method and Out-put method to explore the composition and contents of professional competence. From the aspect of In-put method, the CPA’s professional competence is comprehensively represented in professional knowledge, professional skills, practical experience, professional vales, ethics and attitudes. And according to the level of the knowledge, skills and quality which are necessary to CPA to divide into three levels: foundation class, middle class and senior class. From Out-put method, the CPA’s professional competence is represented what part they played and what duty they should finish when auditing, inspecting assets, property assesent, specific auditing, accounting service, tax agent, management instructions, etc. Under Out-put method, according to different range of business, the levels are different: core competence, side competence, specific competence. On ground of definiting clearly in professional competence and composition levels, the function
论文关键词： 注册会计师；专业胜任能力；提高；
Key words（英文摘要）：www.328tibet.cn the Certified Public Accountant；Professional Competency；Developing；