THEORETICAL PRINCIPLES OF FORMATION OF PROFESSIONAL COMPETENCE OF FUTURE SPECIALISTS OF THE ECONOMIC BRANCH IN INSTITUTIONS OF HIGHER EDUCATION

The necessity of studying the processes of formation and development of professional competenceof future specialists of the economic branch in higher educational institutions (hereinafter: HEI) (in the conditions of education reforming in Ukraine and its approximation to the common European standards) is substantiated. The emphasis is placed on the fact that in today's conditions of development of Ukrainian society in the process of raising the level of professional training of future specialists of the economic branch, attention is paid to intellectual, moral, cultural development, creative self-realization of future specialists (economists, accountants, financiers, bankers), as well as formation and improvement of their professional competence. On the basis of the analysis of scientific works of well-known researchers in the field of philosophy, sociology, psychology, pedagogy, it is found that the concept of "professional competence" mainly means: the general culture of the specialist; the ability to think and act professionally; the degree of development of individual and professional qualities; a set of functions, rights and responsibilities of the specialist; readiness for professional activity.The content of the concepts of "competency", "competence" and "professional competence" is specified.Their essential characteristics are defined, namely: "competency" is the general ability and capability of thefuture specialist of the economic branch, based on his skills and knowledge to realize himself in professionalactivity; "competence" is a complex personality trait (of the future specialist of the economic branch), whichincludes the results of knowledge, skills and abilities, and the capability to perform a professional role ...