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本文在现有文献与研究成果的基础上,立足于我国当前的经济发展和市场环境,从会计人才供给(会计人才培养)和人才需求(会计人才就业)两个角度,综合运用问卷调查、实地访谈、实证检验等多种方法,考察我国会计人才技能结构的供需均衡状况,并从供、需双向探讨会计人才技能结构供需失衡的根源,在此基础上有针对性地提出供需双向的对策建议,以实现会计人才技能结构的供需均衡与和谐发展。
Based on the existing literature and research results, based on the current economic development and market environment in our country, from the perspectives of accounting personnel supply (accounting personnel training) and talent demand (accounting personnel employment), the paper comprehensively uses the questionnaire survey, Interview, empirical test and other methods to examine the balance between supply and demand of accounting talent structure in China and to explore the root causes of imbalance between supply and demand of accounting talent structure from the perspective of supply and demand. On this basis, we put forward some countermeasures and suggestions , In order to achieve a balance between supply and demand and harmonious development of the accounting personnel skill structure.