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With the accelerated process of global economic integration, China's socialist market economy continues to improve and increasingly complex business environment, the quality of the accounting practitioners rising demand. Can be said that the quality of accounting personnel, not only directly related to national accounting rules, the quality of policy implementation, but also directly related to the company's survival and sustainable development. Because accounting personnel quality is not high, resulting in accounting errors, accounting, poor supervision, resulting in serious losses have occurred instances, the lesson is very profound. Practice has proved an excellent enterprise, must have a high-quality accounting team.
随着全球经济一体化进程的加快，我国社会主义市场经济的不断完善和企业运行环境日趋复杂多变，对会计从业人员的素质要求愈来愈高。可以说，会计人员的素质，不仅直接关系到国家有关会计法则、政策贯彻执行的质量，而且更直接关系到企业的生死存亡与持续发展。由于会计人员的素质不高，导致会计核算失误、会计监督不力，以致造成严重损失的事例时有发生，教训非常深刻。实践证明，一个优秀企业，一定拥有一支高素质的会计队伍。
A quality of accounting personnel status
1 会计人员素质现状
With the deepening of China's market economy development and accounting management system and perfect the model increasingly, the overall quality of accounting practitioners increased year by year. However, the quality of accounting personnel is not high is still very serious, specifically in the following three aspects.
随着我国市场经济的深入发展，会计管理体制和模式日趋健全完善，会计从业人员的整体素质逐年提升。但是，会计人员素质不高的问题仍然相当严重，具体表现在以下三个方面。
1.1 low educational level http://www.ukassignment.org/hrmessay/
According to statistics, China's current accounting practitioners is about more than 1300 people, including a CPA about 60,000 people. From the educational level is concerned, 1300 more than one million accounting practitioners, accept too large, secondary or higher education staff of about 10%, while nearly 70% of the accounting personnel have not received formal education in accounting educational attainment. Even after years of practice, most of the accounting staff has accumulated some experience, some achievements are still quite prominent, but the lack of innovation and modern financial awareness. Overall, there is a lower education level, professional level is not high enough problems. There is also the knowledge structure is irrational, the phenomenon of aging and obsolete. At present, this knowledge level accounting personnel, education status, and the actual needs of the market economy is not commensurate with the accounting staff which the important status and role very inconsistent, which will inevitably affect the quality of financial management, as well as affect operation and sustainable development.
1.2 operational capacity is not high
Economic aspects of the business activities of the entire business process, accounting plays a major role in reflecting and control, is the key figure in the whole process. If the professional quality of accounting personnel lack the ability to work is not strong, then the accounting information must be lack of authenticity, so that the enterprise's management and decision-making will be misleading. Accounting staff expertise is not designed, structural aging, lack of professional judgment, then, in the business process, judgment, evaluation inevitably produce a large deviation, accounting information must be distorted. Some accounting personnel lack the music industry, dedication, diligence and industry, precision industry and honest business spirit and attitude of account, the "thing" does not match the phenomenon more prominent, such as corporate entities with assets, debts, etc. and book numbers vary greatly. Some accounting personnel usually do not pay attention to learn about the business, do not pay attention to the accumulation of knowledge, does not delve into the professional innovations, low job skills, but also to participate in continuing education consciousness, lack of motivation, negative attitude. According to the survey, accounting personnel, the problem of low operational capacity, to some extent, a certain range of quite serious, and has a certain universality.
1.3 lack of professional ethics
Develop and strengthen professional ethics have always been highly valued by all walks of life insight, because ethics is related to the cause of success or failure. Today's society, there are many people who moral failure. Accounting personnel professional ethics, too, is related to the quality and effectiveness of accounting work, it can be said relates to the survival and development of enterprises. In recent years, the field of professional ethics more emphasis on training and education in spite of, but by the market economy, the impact of negative factors, a number of accounting personnel in malpractice, front left unchecked speculation, etc., and some even participate in fake accounts table, gang cheating. Some CPAs also lacks due professional care, a departure from professional ethics. Main features: non-compliance with the independent auditing standards in the audit process in gross negligence; corrupt the customer signs appear indifferent; either as customers while providing financial advisory and audit services; audit client does not have the expertise, the lack of professional competence; knowingly false customers, but also the fact that the report issued by substandard. Thus, for an industry, tarnished the image of the industry, undermined the trust industry, seriously affecting the long-term interests of the industry is bound to damage the industry's survival and long-term development; For society, lack of exposure and false information to effectively curb is bound to the entire community, the public interest harm.
Two factors that affect the quality of accounting personnel
Affect the quality of accounting personnel are many reasons, both personal and social factors, there are mechanisms, institutional and policy reasons; both objective factors, but also subjective reasons.
2.1 Environmental factors accounting work
Isolated world things do not exist, accounting work is also true. Impact of accounting work various internal and external factors that constitute the sum of the accounting work environmental factors. Includes two aspects: accounting work of the external environment and internal environment. General accounting work of the external environment, including laws and regulations, economy, business management, natural environment, etc.; accounting internal environment includes the accounting profession, skills, and other internal organs. Development of anything, are associated with the result of various factors. Accounting work environment directly or indirectly act on accounting practices, influence or determine the quality of accounting information. Improve accounting inside and outside the work environment for fostering professional ethics of accounting personnel, accounting personnel the ability to improve the quality and professional skills are of particular importance.
2.2 Non-independence of the factors accounting work
"Accounting Law" is the criterion and basis of accounting work. This indicates that China's accounting law, strictly enforced, and violators are prosecuted. This also reflects the accounting staff to practice the rule of law, serious. But in the current practice, business accounting personnel and accounting oversight functions of law enforcement position, has not been effectively, has not been widely recognized by society as a whole, there is accounting personnel must obey the instruction unit leadership. Thus, the accounting work to lose their independence. There accounting staff job classification, job promotion and other vital interests often depends on the management, thus forming a "competent stand" and "can not withstand the dry yet," the strange phenomenon. The result will inevitably lead to accounting personnel at work indecisive, especially when the interests of managers and owners and even national interests conflict, accounting personnel, managers often choose in favor of the accounting treatment, and even violate laws and regulations. Which appeared difficult to separate accounting behavior undesirable phenomena.
2.3 Factors accounting work experience
A competent accounting workers, in addition to the accounting profession must master knowledge and business skills, the industry should be familiar with the specific practices and processes, which fully demonstrates the concrete practice of operational accounting work. Should the accountancy professional moral turpitude, professional quality is low, will inevitably lead to business unskilled accounting personnel, professional not proficient. Thus, the accounting staff to want to do a good job is pure nonsense. Therefore, the accounting officers proficient expertise on the basis of the industry must also be vigorously wealth of practical work experience, which is to further deepen and optimize their professional accounting staff skills and qualities inherent requirement.#p#分页标题#e#
2.4 Factors accounting personnel education
Modern accounting profession embodies economics, statistics and management science and many other subjects of outstanding achievements in the system on the basis of quantitative analysis, through the optimization of operational decisions to provide reliable services. This necessarily requires the accounting officer to have a thick cultural heritage, excellent business skills. However, the current actual status quo, the lower the overall quality of accounting personnel, outstanding performance in the low level of education, the knowledge structure is also not reasonable and so on. This situation led to accounting practitioners is difficult to adapt to economic globalization, the environment, it is difficult to adapt to industry, enterprises are facing increasingly fierce competitive environment. Therefore, deepen education, especially to increase the continuing education, training, rotation and learning efforts, significantly increasing the level of knowledge, to improve the knowledge structure is to improve the quality of accounting personnel to meet the development requirements of the new situation and new tasks of the key.
3 Accounting personnel should possess the following qualities
In accordance with the requirements of both ability and integrity, accounting personnel must have a good work ethic, namely: dedication, according to law, objectivity, innovation, keep it secret.
3.1 The Untouchables - principled
Accounting law and accounting standards are the accounting for our various industries, business processes must comply with the criterion and basis, and also by the industrial and commercial administrative regulations, tax laws and regulations related content constraints, accounting personnel must strictly act in law, to comply with various related systems, policies and regulations. Otherwise, it will violate the relevant laws and regulations, that offense. While each entity in a business process, credentials are passed, there are differences, this is just the particularity of each unit of accounting work, but they must always be unconditional compliance, subject to all relevant policies, laws and regulations, if violated the Accounting Act, accounting standards or other relevant policies and regulations, must be punished accordingly.
3.2 meticulous - rigor
First, an accounting work, the second is two, must meticulous, careless, otherwise there will be chaos account, the wrong account, the consequences can be imagined. Enterprises must establish strict accounting system complete, we must establish and improve a number of both mutual supervision and mutual cooperation, rigorous work and restraint mechanisms. Accounting personnel as long as strictly procedural rules generally would not be a problem. Making the right information is the prerequisite and basis, which requires meticulous accounting personnel must process information, scrupulous analysis of financial data, timely and accurately make the right judgments, the only way to effectively and better serve the decision-making, and boost the healthy development of enterprises.
3.3 Bridges hub - collude force
Based on the financial characteristics of highly professional work, many foreign enterprises doing business, of course inseparable from the financial officers involved. For example: business and audit department, the financial sector, financial institutions, tax authorities and other business contacts and exchanges, most of the time necessary to provide unit operations and financial condition, as well as business negotiations and exchanges, etc., so financial officers must be good coordination with communication , in close collaboration with the relevant departments, harmony and win-win, in order to give full play to the financial hub of the work can not replace the role of a bridge in order to have a multiplier effect.
Four measures to improve the quality of accounting personnel
① effectively increase the accountancy professional ethics training and education efforts. Should strive to increase the accounting professional ethics training and education efforts, and as a required course, may be appropriate to increase the credits; ethical standards for accountants to further clarify, refine, and quantitative assessment accountants implementing rules of professional ethics, and strive to forge good professional accounting staff moral qualities.
② multi-channel multi-channel efforts to increase job training rotation. Today's society, knowledge update frequency accelerating, learning is no longer subject to a certain stage of life education on the matter once and for all, we must firmly establish life-long learning, lifelong learning. Accounting staff is no exception, which alone could keep pace. Continuing education is to improve the quality of the accounting team important means of arduous and complicated task, we must make great efforts to grasp firmly, tangible results.
③ must adhere to the discipline and supervision of dual simultaneously. To adhere to reward and punishment to award mainly to mental stimulation as the first, continue to train accounting personnel from the police, self-awake and self-discipline. Establish a sound scientific internal financial regulation, supervision and restraint mechanisms between the various departments within the unit, the financial internal mutual supervision and constraints. Internal oversight mechanisms for the effective control weakening problem, to scientific settings and create an external accounting oversight mechanisms. To form an internal oversight mechanism and external oversight mechanisms for monitoring the implementation of joint action system in order to effectively curb the desires of actors accounting for scientific decision-making to provide true, accurate accounting information.
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