基層會計人員專業能力功能分析之研究

Abstract

本研究之主要目的在於探討基層會計人員專業能力之關鍵目的、關鍵目的之各項主要功能、各主要功能之各項次要功能、以及各次要功能之各項功能單元、並將此能力建構提供會計教育未來專業能力標準及課程發展之參考。

為完成上述目的，本研究以功能分析法為主要研究方法，邀請會計職業領域的專家學者六位，進行三次的焦點團體會議，建構出「基層會計人員專業能力功能圖」。專家學者一致認為社會賦予基層會計人員的期望為「協助組織處理財務稅務資訊，滿足法令與管理需求」，然為達成此關鍵目的，必須要具備四項主要功能、十一項次要功能、以及三十二項功能單元的能力。

本研究結果可提供會計教育與職業訓練中心參考，作為課程發展及專業能力提昇之依據。

The main purposes of this research were to find the key purpose of professional competence of fundamental accounting clerk；the major functions of key purposes of professional competence；the sub functions of major functions of professional competence；the function units of sub purposes of professional competence；and to Provide the framework reference in the development of curriculum and professional competence standard in accounting education.

In order to accomplish the above purposes, the research adopts mainly the functional analysis and 6 experts and scholars in accounting vocational field to conduct 3 focus group and built a “Functional Map of Professional Competence of Fundamental Accounting Clerk”. The experts and scholars consistently believe that the expectation of the society given to the fundamental accounting clerks is to help organizations to process financial and taxation information and to satisfy the statutory and management requirements. However, in order to achieve this key purpose, there must have 4 major functions and 11 sub functions and 32 function units competence.

The result of this research can be referred to by the Accounting Education and Professional Training Center in developing curriculum and upgrading professional competence standard.