XX会计师事务所CPA专业胜任能力提升研究-会计专业论文.docx

重庆理工大学硕士学位论文 重庆理工大学硕士学位论文 Ab Abstract 万方数据 万方数据 万方数据 万方数据 Abstract With the socio-economic environment changing, the development trend of CPA profession brings opportunities to the development of accounting firms, but also accompanies challenges.CPA is a social intermediary service industries. The public is the ultimate users of the service. The public has expectations of the CPA, and the improvement of public cultural leads to high expectation. The increasingly high expectations for accounting firms, are going with a platform, but also requirement. Competition among accounting firms never stop. With the market-oriented development of CPA profession, the competition will be more intense. CPA is human capital enterprise, its development mainly relying on the role of people. To a certain extent, CPA profession depends on the level of professional competence. Therefore，it is necessary to concern CPA’s professional competence level. In this paper, I chose CPAs’ professional competence of XX Accounting Firm as research subjects. Based on systematically combing and induction to characteristics of professional competence, and combined with the development of XX Accounting Firm, I designed a professional competence evaluation system by fuzzy comprehensive evaluation method, to evaluate and analysis the professional competence of CPAs in XX Accounting Firm. The analysis revealed that CPAs of XX Accounting Firm were able to complete the business which clients commissioned, there is uneven phenomenon of the professional competence. In order to enhance CPAs’ professional competence of XX Accounting Firm, both the firm and CPAs should be considered. It is necessary to emphasize on cultivation and maintenance of comprehensive ability, to pay sustained attention on current policies, new technology and changes in economic activity, to attach great importance to training and professional practice , so as to maintain professional competence at a d e s i r ed l ev el a n d i m p r o