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我国加入世界经济贸易组织之后,面临的竞争环境越发的激烈,中国需要一大批高素质、精通会计政策、熟悉国际惯例的优秀的高级会计人员,需要他们对现代企业的管理和发展战略的制定出言献策,但目前就我国会计从业人员来讲,不仅高级会计人才的数量少而且整体水平也不高,职业能力的培养和社会需求的目标不一致。为了适应中国经济和社会的发展,以满足大中型企业、政府部门对高级会计人才的需求,让国内企业在激烈的竞争中获得长期的竞争优势,需要加大中国的高级会计人员的培养力度。在本文中,笔者对高级会计人才的定义,培养过程中的不妥之处以及应对措施进行了深人的分析。
After China’s accession to the World Economic and Trade Organization, the competitive environment we face is becoming increasingly fierce. China needs a large number of excellent senior accountants who are highly qualified, proficient in accounting policies and familiar with international practices and who need to make their speeches on the formulation of the management and development strategies for modern enterprises However, as far as accounting practitioners in our country are concerned, not only the number of senior accountants but also the overall level is not high, the cultivation of vocational ability is inconsistent with the goal of social needs. In order to meet the economic and social development in China so as to meet the demand for senior accountants in large and medium-sized enterprises and government departments, it is necessary for domestic enterprises to gain long-term competitive advantages in the fierce competition and to step up the cultivation of senior accountants in China. In this article, I conducted a deep analysis of the definition of senior accounting talents, the improper training process and the countermeasures.