econdly, defin e the relevant concepts involved in study ing accounting information petency framework , introduced mon methods in the field of petence study - functional analysis method and capacity factor method, based on the research results of the two methods, from social needs, combining the supply and demand of petence of accounting information professionals to investigate analysis , to identify the professional capacity factor that the accounting information talents should have; Finally, drawing on research of IFAC, adopt ing the method of capacity factor, combined with research methods of functional analysis method , design the accounting information petency framework that cover professional knowledge, professional skills and professional values, and to explore the use of accounting
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