Research On Accountant Competence For Small And Medium-sized Enterprise(SME)

There is no doubt that Small and Medium Scale Enterprise (SME)plays an essential role in technological innovation and economic growth and enhance social employment. Recently, SMEs have been fully recognized by Chinese government and policy-makers as the main engine of economic growth and get more attention and government support.The accounting function of a company is an essential component to business success. Accounting as a part of Human Resource Management, accountant competency decides the quality of the function of accounting in SMEs. It is urgent to build sufficient accountant competency model for SEMsThis paper first carries out interview method on tax collector, senior accounting trainer and SME Entrepreneur to build the factors set of accountant competency and set weighted system from macro view. Second, a questionnaire survey on accountant in SMEs to set a knowledge-based metric of attributes importance from micro view. At last, after computing fuzzy synthetic evaluation model, the results revealed that there is a big gap between the insufficient competency on accountant and the requirements of the existing work. Accounting education system, external corporate governance control system and the different focused factors of accountant competency are the key elements for this situation.The results also reveal the shortcoming of contemporary performance evaluation which executed in one-way process is that there is a serious gap between the job requirements and employee’s self-assessment of the job which leads performance appraisal cannot reach their full potential expectation.