Abstract
[full article and abstract in English]
 The human potential of science is the basis for the formation of the scientific elite, which has declined significantly in recent decades in Russia. The process of forming the human resources potential of a higher school science must begin with the qualitative organization of research activities of students. Then it is necessary to conduct training of scientific personnel in postgraduate study. At the final stage after graduation from the graduate school, it is necessary to carry out measures to secure the trained scientific personnel in higher education with the replacement of a certain post.
 The human resources potential of science should be considered as an integral characteristic of the available capabilities of each employee. It is important not only to properly assess this potential, but be able to form it. The training of highly qualified personnel is an important strategic stage in the formation of the human potential of science and increasing the competitiveness of the university, taking into account the presence of such negative factors as the aging of scientific personnel, the transfer of scientific and teaching staff to other spheres of the economy, etc. The competitiveness of a higher educational institution largely depends on postgraduate education, which significantly affects the rating indicators of the university.
 Objective of this research is carrying out a complex author’s research of the current state of training of the top skills in the Accounting, Statistics direction taking into account application of professional standards and also definition of positive and negative sides in the course of their interface. The research is conducted by means of the system analysis. The retrospective analysis of development of system of the higher education in Russia is also applied. The drawn conclusions confirm need of improvement of the existing system of the higher education in a number of the directions. It is necessary to understand that the personnel potential of science is the multidimensional category more difficult according to the contents, than the personnel capacity of the organization.
Highlights
The professions demanding high social responsibility need to be carried to the regulated professions. When performing such professional activity there is a high risk to do harm to people. Such professions can be classified as the professional activity of highly qualified personnel, since it is from them that the teaching staff is formed, on which the quality of higher education in the country depends
For the planning of human resources, its formation and development, certain professional criteria for staffing are needed. Development of such criteria has been carried out in Russia since 2008. The need for this arose with the strengthening of the process of world integration in all areas of economy and production
In the professional standard of the teacher of the higher school in detail, what knowledge and skills of work are necessary for the modern specialist
Summary
The professions demanding high social responsibility need to be carried to the regulated professions When performing such professional activity there is a high risk to do harm to people. For the planning of human resources, its formation and development, certain professional criteria for staffing are needed. For the development of professional standards, skill levels have been defined that are used to describe labor functions, education requirements and employee training. There are nine such levels and they contain descriptions of the following indicators: “Powers and responsibilities”, “Character of skills”, “Nature of knowledge”, “Basic ways to achieve the level of qualification.”.
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