Exploration of a Competency-Oriented Teaching and Training Model for Financial and Accounting Personnel in Small and Medium-Sized Enterprises

Abstract

As the development environment for small and medium-sized enterprises becomes increasingly complex, and the functions of financial and accounting personnel expand from traditional accounting to value creation, the structural imbalance between existing teaching and training models and job competency requirements is becoming increasingly prominent. Based on the competency hierarchy theory, this paper systematically deconstructs the competency elements of financial and accounting positions in small and medium-sized enterprises, identifies their dynamic demand characteristics across three dimensions: basic operations, comprehensive analysis, and strategic support, and constructs a competency-oriented teaching and training model. Through modular curriculum design, contextualized teaching resource development, and flexible learning path planning, the model achieves precise alignment between training content and competency objectives; furthermore, it establishes diversified evaluation standards and a contribution analysis mechanism, forming an iterative cycle of the model based on empirical data. Research shows that this model, by strengthening the logical connection between competency structure and training objectives, effectively enhances teaching effectiveness and talent-job fit, providing theoretical basis and methodological support for optimizing the talent cultivation system for financial and accounting personnel in small and medium-sized enterprises.