The Research On Evaluating The Professional Competence Of Enterprise Accountants

With the deepening development of global economy integration enterprise needs to promote its competitive continually. The success of an enterprise depends on its brilliant staff. Financial policies are established by accountants, so their professional competence exerts a tremendous influence on the promotion of competitive and the whole accounting industry. Rejuvenation of the Old Industrial Bases in Northeast China will take a heavy burden and embark on a long road especially for Heilongjiang Province. So it is important to evaluate the professional competence of accountants in Heilongjiang Province.Based on the analysis of principal-agent theory, hierarchy of needs theory and achievement motivation theory, the evaluation index system is established through questionnaires and the data of Heilongjiang Province, which contains three stages including professional admission, work and continuation education for junior, semi-senior and senior accountants. Through factor analysis the comprehensive evaluation of three-level accountants’ professional competence is introduced from12indexes such as personality, professional knowledge, etc.The empirical results indicate that the general level of accountants’professional competence in Heilongjiang Province is not high and professional knowledge, social responsibility, risk control and theory ability are to be enhanced urgently in terms of individual competence and personality is the most important factor of evaluation index. Constructive suggestions are put forward for promote the professional competence of accountants and the competitive of enterprise according the evaluation results.