Research on Competency Evaluation of Accounting Applied Talents

Abstract

In order to evaluate the competency of accounting applied talents, this paper constructs a competency evaluation model for accounting applied talents based on factor analysis. Firstly, the evaluation index system of accounting applied talents competency is constructed from the four dimensions of learning ability, professional judgment ability, comprehensive management ability and self-discipline ability. Secondly, the data is collected through questionnaires, and the data is descriptively analyzed, validity analyzed and reliability analyzed to determine the validity of the survey data. Finally, based on the results of statistical analysis, the competency evaluation model of accounting applied talents based on factor analysis method is constructed for the different needs of junior, intermediate and senior accounting talents. The research results show that the ability of Chinese accountants is at a good level, but the scores of legal and regulatory professional knowledge ability, operational ability and comprehensive business ability are relatively low. The competency evaluation model of accounting applied talents based on factor analysis method is applicable to the evaluation of competency of different levels of Chinese accounting talents, and it may provide direction for improving the competency of Chinese accounting applied talents. Keywords—accounting applied talents; competency; evaluation