中国注册会计师协会颁布的《注册会计师胜任能力指南》(以下简称“指南”)明确了注册会计师应当具有的专业素质和实务经历,提供了注册会计师培养和选拔的衡量标准,对于指导注册会计师行业教育、考试、培训等人才培养工作,具有重要实践意义。如何以指南为基础推进会计师事务所人力资源的开发和作用?如何通过事务所内部的人力资源管理系统创新来落实指南的相关要求?本文将结合实务中的经验提出建议。 The “CPA Competency Guide” (hereinafter referred to as the “Guide”) issued by the Chinese Institute of Certified Public Accountants clarifies the CPA should have the professional qualities and practical experience, provides a measure of CPA training and selection, for the guidance of certified public accountants Industry education, examinations, training and other personnel training, has important practical significance. How to Promote the Development and Function of Human Resources in Accounting Firms Based on Guideline? How to Implement the Guide Requirements through Innovation of Human Resource Management System in the Firm? This article will make suggestions based on the experience in practice.