Evaluation System of Professional Competence of Financial and Accounting Students in Digital Intelligence Era
The phase of higher education is an important period of talent training and professional competency shaping.In order to meet the new demand of social development for the professional competence of financial and accounting talents in digital intelligence era,it is necessary to build a feasible,complete and systematic professional competency evaluation system for financial and accounting students.Based on the professional competency framework issued by authoritative accounting institutions at home and abroad and the content analysis of academic literature,the professional competency evaluation system of financial and accounting students is initially designed,the evaluation indicators are revised by the expert opinion method and the index is empowered by the combination empower-ment method,and the reliability and relevance of the evaluation indicators are verified by statistical analysis method.Then a set of evaluation system including evaluation index,index description and index weight is constructed.The evaluation system is applied to practical cases to verify its feasibility in practice.
Digital Intelligence EraProfessional CompetencyCombination Empowerment MethodEvaluation IndexAccounting Student