评估能力及专业人员

R. Valkauskas
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引用次数: 0

摘要

企业社会经济发展的现实基础是现有的知识。最后,为了说出明天会发生什么,需要知道昨天的今天是什么。如果没有适当的方法,这是不可能的;如果没有知识,就不可能使用定量方法来识别社会和经济表现;如果没有具体的、专业的和一般的能力,这是不可能的。本文论证了在这种不断变化的现实环境下,特许会计师会计专业人员的专业能力和综合能力的发展具有重要的意义。它证明了一般和专业能力自然发展的必要性。会计专业人员必须具备发展一般能力和专业能力的自然要求。有人认为,专业、商业和社会能力是每一项会计专业活动中最实际和相关的经验。在实践活动中的成功与认知现有能力有关。这种认知体现了对一般能力和专业能力的现有能力和发展进行定量评估的认识。本文提出并探讨了能力水平量化指标的方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Assessment competences professionals
Corporate social – economic development based on existing knowledge of reality. Finally, in order to say what will happen tomorrow, need to know what available today that was yesterday is. This is not feasible without appropriate methods, it is impossible without knowledge to use quantitative methods for identification social and economical expressions, it is impossible without specific, professional and general competences. This paper demonstrated that the development professional and general competences of accounting professionals, of chartered accountant is importantly under such situation the constantly changing reality. It demonstrates the need for the natural development of general and professional competences. The natural demand the development general and professional competences must be in character for the accounting professionals. It is argued that the professional, business and social competences in the most practical and relevant experience of each accounting professional activities. Success in practical activities linked to cognition the existing competences. This cognition indicated the knowledge of the quantitative assessment the existing competences and development of general and professional competences. This paper proposes and discusses the methodology to give the quantitative indicators for measure the stature of competences.
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