| After the concept of competence was introduced by McClelland, many scholarsat home and abroad and managers engaged in the research.. Today, the competencyhas become one of the hot research field of human resources management,Competence model is a central in HR management and development and a basicelement of HR techniques; it is a good distinction between business leaders andordinary leaders of key criteria. Successful competency model of the building helpbusiness executives and the use of recruitment, selection and performance evaluation,can also help enterprises to continuously improve the performance evaluation.Along with the background of economic globalization and informationtechnology, the importance of intellectual capital of the enterprise has gradually overphysical capital, becomes the most important factor of production. Competitionamong enterprises focus has gradually shifted the set of knowledge, information andtechnologies one of the knowledge workers. About the competency of knowledgeworkers has been the attention of many researchers and managers.As the typical knowledge worker and social intermediary industry.CertifiedPublic Accountants and CPA profession are more and more important in the economicand social status. Research from the theoretical point of view, there are many ways ofcertified public accountants competency framework, but the research on therelationship of Certified Public Accountants competence and job performance is soscarce,especially in the empirical method. It is based on this reality, the article isgoing to study the relationship of competence and job performance of the CPAauditors with218respondents.In this study, to clarify the relevant concepts, Summary of research at home andabroad on the basis of the hypothesis model questionnaire design, the article made apreliminary on competence and Job Performance of the CPA audit staff. Firstly,Emphasis is descriptive statistical analysis of sample data using SPSS statisticalanalysis software, reliability analysis, validity analysis; confirmatory factor analysisusing AMOS software exogenous variables and endogenous variables; CPA auditcompetency and job performance relationship hypotheses, the results confirm the Certified Public Accountant competent force and job performance is a positiverelationship between the different competency have different predicted effect on jobperformance. Finally, it summarizes the results of this study and the study suggests;atthe same time it pointed out the lack of research and the outlook for future research. |