论会计从业人员素质问题

西安培华学院本科毕业论文（设计） 2B081711张媛媛-论会计从业人员素质问题-杨孝安

论会计从业人员素质问题

摘 要

我国的经济在飞速发展，特别是由计划经济向市场经济的转变，正经历着全面、深刻的社会转型，社会主义市场经济的快速发展和信息技术的日新月异，会计行业的从业人员素质问题日益暴漏，存在着许多的问题。在新的时代要求下，对会计从业人员的职业知识有了更高的要求，职业技能要有过硬的基本功，职业道德要有正确的职业价值观。本文从我国会计从业人员的职业素质现状和素质教育问题着手，分析影响会计从业人员职业素质的原因，有针对性地对会计从业人员进行素质教育，从而提高从业人员的自身素质。

关键词：会计从业人员；职业道德；职业技能；素质教育

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西安培华学院本科毕业论文（设计） 2B081711张媛媛-论会计从业人员素质问题-杨孝安

On the problem of quality of accounting in China

Abstract

In the rapid economic development in China, especially by planned economy change to market economy, it is undergoing a comprehensive, propounding social transition. The rapid development of socialist market economy and information technology change rapidly, The accounting profession jobholders quality problems have become increasingly exposed，The existence of many problems.In the new requirements of the times, to the accountant occupation knowledge have higher requirements, occupation skill to have excellent basic skill, occupation ethics should have correct occupation values. This text is from the our country accountant occupation quality present situation and quality education problems, analysis of the impact of accounting practitioners occupation quality reasons, targeted for the accounting personnel to carry out quality education, so as to improve the practitioners’ quality.

Keywords: accountant occupation; occupation morality; skills; quality education

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西安培华学院本科毕业论文（设计） 2B081711张媛媛-论会计从业人员素质问题-杨孝安

目 录

摘 要 .............................................................................................................. I ABSTRACT ..................................................................................................... II 引 言 ............................................................................................................... 1 1 会计从业人员素质现状 ............................................................................... 1

1.1 会计从业人员受教育文化程度不高 ........................................................................ 1 1.2 业务能力方面综合素质不高 .................................................................................... 2 1.3 会计从业人员思想道德素质不高，缺乏诚信意识 ................................................ 3

2 分析形成会计从业人员素质现状的原因 ................................................... 4

2.1 企业内部的原因 ........................................................................................................ 4 2.2 社会环境下的客观因素 ............................................................................................ 5 2.3 法律监督机制不完备，会计规范体系不完善 ........................................................ 6

3 新时期会计人员应具备的基本素质 ........................................................... 6

3.1 会计人员首先应树立效益观念、市场观念和法制观念 ........................................ 6 3.2 具有强烈的敬业爱岗精神 ........................................................................................ 7 3.3 较强的信息处理、分析能力 .................................................................................... 7

4 提高会计从业人员素质教育的途径 ........................................................... 8

4.1 加强财会人员的继续教育，提高业务水平 ............................................................ 8 4.2 引进竞争机制 ............................................................................................................ 8 4.3 加强会计人员的职业道德建设 ................................................................................ 9 4.4 加强内部控制 ............................................................................................................ 9 4.5 严格科学管理 ............................................................................................................ 9

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西安培华学院本科毕业论文（设计） 2B081711张媛媛-论会计从业人员素质问题-杨孝安

结 论 ............................................................................................................. 10 参考文献 ......................................................................................................... 11 致 谢 ............................................................................................................. 12

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