本研究旨在探討會計事務技能檢定規範內涵之適切性,為有效歸納出我國會計事務技能檢定規範內涵,本研究透過文獻分析與功能分析法,發展會計及簿記助理員專業能力,據以建構會計及簿記助理員專業能力標準,進而檢視我國會計事務技能檢定規範中工作項目、技能種類、技能標準及相關知識等內涵之適切性。 研究結果得到以下的結論:一、會計及簿記助理員專業能力之關鍵目的為「提供會計資訊,協助資訊使用者作審慎的判斷與決策」;二、會計及簿記助理員專業能力關鍵目的之主要功能包括「提供財務會計資訊」等七項;三、會計及簿記助理員專業能力主要功能之次要功能包括「辨認、衡量及記錄交易事項並記入日記簿」等十九項;四、會計及簿記助理員專業能力標準架構其元素包括職業標題、主要目的、主要功能、關鍵活動、表現規準、相關知識等;五、我國會計事務技能檢定規範中工作項目宜涵蓋會計人員應有的專業能力;六、我國會計事務技能檢定規範中技能種類宜涵蓋會計工作中的關鍵活動,敍寫方式亦尚有改進之處;七、我國會計事務技能檢定規範中技能標準內涵未能以實務工作中應完成之職責、任務為考量,敍寫方式亦尚有改進之處;八、我國會計事務技能檢定規範中相關知識宜涵蓋工作項目所需具備的相關知識與能力。 最終將研究結果,對勞委會職訓局、教育部及企業界提出建議,供勞委會職訓局修訂會計事務技能檢定規範、教育部從事會計課程綱要修訂、業界用人之依據及後續研究之參考。
The main purpose of this study is to investigate the adequacy of skill-testing specification accounting occupation in Taiwan. In order to efficiently induce the skill-testing specification accounting occupation, this research develops the accounting and bookkeeping assistant’s professional competence by mean of existent literature review and functional analysis. Furthermore, based on the standard of the accounting and bookkeeping assistant’s professional competence, it also can examine the adequacy of skill-testing specification job item, skill category, skill standard and related knowledge. This study comes to some conclusions as follows. (1) The key purpose of the accounting and bookkeeping assistant’s professional competence is to provide accounting information and to help the information user’s make careful judgment and correct decision. (2) The major functions of that purpose include 7 items of providing financial accounting information. (3) The sub function includes 19 items of identifying and measuring and recording the deal events and writing down on the diary. (4) the factors of the competence standard include vocational titles, main purposes, major functions, key activities, performance regulations, and related knowledge. (5) the skill-testing specification job items should cover the accountant’s professional knowledge. (6) The skill categories should cover the key activities of accounting jobs, and the written forms need improvement. (7) The duties and missions of completing practical testing work are not taken into consideration, written forms are to be improved. (8) The necessary related knowledge and ability should be acquired by means of the skill-testing specification accounting occupation. The results of this study will be a suggestion offered to job training authorities, educational departments, and the enterprise. Hopefully the research can be a reference for adjusting accounting skill-testing specification and curriculum outlines, the personnel criterion and further researches.