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论文编号：	11450
作者编号：	2320170645
上传时间：	2019/12/16 16:06:25
中文题目：	RH会计师事务所员工培训优化设计研究-基于认知-学习视角的探讨
英文题目：	Research on Optimization Design of Staff Training in RH Certified Public Accountants-Based on the perspective of cognitive-learning
指导老师：	杨斌教授
中文关键字：	会计师事务所；员工培训；认知-学习；课程开发；组织管理
英文关键字：	Accounting firm; staff training; cognitive-learning; curriculum
中文摘要：	随着我国经济进入新常态，会计师事务所开始面临一个变化迅速的环境，被审计单位舞弊手段日新月异、会计审计准则更新频繁、新兴产业需要新的执业能力应对。这就需要会计师事务所从业人员不断学习、提升技能以应对变化，同时也决定了培训在行业发展中的重要地位。本论文的目的是为了解决RH会计师事务所的中基层业务人员培训效果不佳的问题。笔者通过问卷、访谈和实地调研等方法得出问题背后的原因是培训师缺乏培训素养、培训组织管理不当。为从根本上解决这些问题，首先，本论文以“认知-学习”的视角对课程开发与实施进行了优化设计。在课程分析、设计、开发和实施中研究了业务人员的认知学习特点，从而可以帮助培训师提升课程开发和实施技巧。其次，笔者针对培训组织管理不当进行了优化设计，结合RH会计师事务所管理人员的对货币成本敏感的认知特点，以成本和价值作为激励惩罚因素，分别从培训排期和培训组织方式两个方面进行了研究，从而减少由于培训组织管理不当造成培训效果不佳。最后，笔者基于上述研究进行了部分实践。并通过反馈意见了解到培训的效果有所提升、各分所的负责人认识到培训的价值，在一定程度上可以避免由于业务人员能力不足而导致事务所被处罚的情况。通过本论文的研究，得出如下结论：在RH会计师事务所的业务培训中，“认知-学习”相关理论可以帮助培训师提升课程开发和实施技巧，从而提升培训效果；针对RH会计师事务所管理人员对货币成本敏感的认知特点，结合“认知-学习”相关理论以成本和价值作为激励惩罚因素，可以提升培训组织管理效果，从而减少其对培训效果的负面影响。希望本论文的研究，为RH会计师事务所的高层管理人员提供参考，为会计师事务所行业的员工培训提供新的视角。
英文摘要：	As China's economy enters a new normal, accounting firms are beginning to face a rapidly changing environment. The fraudulent means of auditing units are changing with each passing day, accounting auditing standards are updated frequently, and emerging industries need new ability to practise. This requires the accounting firm to continuously learn and upgrade skills to cope with change, and also determines the important position of training in the development of the industry. The purpose of this thesis is to solve the problem of poor training effect of RH Certified Public Accountants 's middle-level business personnel. The author's reasons for the problems through questionnaires, interviews and field research are that trainers lack training literacy and training organization is not properly managed. In order to solve these problems fundamentally, firstly, this thesis optimizes the curriculum development and implementation from the perspective of “cognition-learning”. In the course of course analysis, design, development and implementation, the cognitive learning characteristics of business people are studied, which can help trainers to improve curriculum development and implementation skills. Secondly, the author has carried out optimization design for the improper management of training organization, combined with the cognitive characteristics of RH accounting firm's sensitivity to monetary cost, with cost and value as incentive factors, respectively, from training schedule and training organization. Research has been carried out to reduce the poor training results due to improper management of training organizations. Finally, the author conducted some practices based on the above research. Through feedback, it is learned that the effectiveness of the training has been improved, and the person in charge of each branch recognizes the value of the training, and to a certain extent, it can avoid the situation that the firm is punished due to insufficient capacity of the business personnel. Through the research of this thesis, the following conclusions can be drawn: In the business training of RH Certified Public Accountants, the theory of “cognition-learning” can help trainers to improve the curriculum development and implementation skills, thus improving the training effect; The characteristics of managers' sensitivity to monetary cost, combined with the theory of “cognition-learning”, with cost and value as incentives and penalties, can increase the effectiveness of training organization and management, thus reducing its negative impact on training effectiveness. I hope that the research of this thesis will provide reference for the senior management of RH Certified Public Accountants, and provide a new perspective for the staff training in the accounting firm industry.
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