鞍山师范学院学报

通过文献研究、企业访谈和问卷调查，针对传统会计教学缺乏市场调研及培养的学生存在眼高手低、岗位适应性差、离职率高等问题，运用SPSS 25软件对数据进行信度、效度和因子分析，构建以个人特质、专业技能和综合素养三个维度26项胜任要素的财务岗位胜任力模型，为个人职业规划、学校人才培养、企业资源管理以及政府会计教育提供研究借鉴和实证支撑。

Problems such as lack of market research in traditional accounting teaching, students thinking of themselves above their businesses, poor job adaptability, and high turnover rate were studied in this paper by means of literature research, enterprise interview, and questionnaire.To begin with, a financial post-competency model with 26 competency elements through analyzing the reliability, validity, and factor of the data with SPSS 25 from the dimensions of personal characteristics, professional skills, and comprehensive literacy, and constructs.It provides research reference and empirical support for personal career planning, school personnel training, enterprise resource management and government accounting education.