Research On The Construction And Application Of Competency Model Of Financial Accounting Civil Servants

As an important part of national public officials,financial accounting civil servants are responsible for providing high-quality financial information for governmental financial decision-making by using their professional knowledge and skills.The ability of financial accounting civil servants directly affects the scientific of government economic decision-making,and then affects the effective performance of governmental economic functions.Recent years,with the continuous advancement of the governmental fiscal and taxation system reform and the continuous innovation of government accounting reforms,the internal and external environment of the governmental financial work has undergone tremendous changes.In order to ensure the efficiency and quality of the governmental financial work,it must rely on the adaptability of the first-line accounting practice workers—the adaptive improvement of financial accounting civil servants' capacity.The premise of the financial accounting civil servant's ability improvement is to clarify which competency characteristics should be possessed by the financial accounting civil servant in the context of the current government accounting reform.And then,we can build a high-quality team through scientific recruitment and intensive training.However,at present,no matter financial accounting civil servant group itself or the relevant employer,it is still unclear what kind of competence should be possessed for the financial accounting civil servants.Therefore,it is impossible to provide clear directions and standards for recruiting suitable talents and cultivating outstanding talents.We must fully recognize the importance of competency research on the capacity building of financial civil servants and attach importance to it as the primary link of capacity building.This paper uses the combination of qualitative and quantitative analysis to research the construction of financial accounting civil servant competency model.Firstly,this paper defines the core concepts of financial accounting civil servant,competency,competency model and financial accounting civil servant competency model.And then I reviews the relevant research results of competency theory and model construction,and lays a theoretical foundation for subsequent research.Secondly,through the methods of literature analysis,O*NET work analysis and key behavioral event interviews,the financial accounting civil servant competency characteristics are identified and extracted,and an initial framework of 45 elements is initially constructed.Third,based on the 45 competent characteristics extracted in the previous period,the financial accounting civil servant competency questionnaire was compiled.Using random sampling method,a total of 234 questionnaires were issued to the financial accounting civil servants of Shandong Province,and the factor analysis of the recovered data was carried out to explore the constituent dimensions of the financial accounting civil servant competency model and to verify its construct validity,which ultimately included the achievement orientation and analysis.Financial accounting civil servant competency model including 28 functional characteristics in three dimensions including sexual thinking,self-control,teamwork,financial and business software operation,financial resource management,confidentiality awareness,attention to detail,and integrity.Finally,based on the status quo of the current financial accounting civil servant competency level,based on the model of competency model constructed,the specific application ideas of the two human resources management links in the selection and recruitment of financial accounting civil servants and training and development are proposed.