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企業(yè)會計主管人員素質(zhì)探討
畢業(yè)論文
企業(yè)會計主管人員素質(zhì)探討
摘 要:本文首先闡述了企業(yè)會計主管人員的職責(zé)：具體領(lǐng)導(dǎo)本企業(yè)的財務(wù)會計工作；組織制定本企業(yè)的各項財務(wù)會計制度，并督促貫徹執(zhí)行；組織編制本企業(yè)的財務(wù)成本計劃、投資和籌資計劃，并組織實現(xiàn)；組織會計人員學(xué)習(xí)政治理論和業(yè)務(wù)技術(shù)，負(fù)責(zé)會計人員的考核，參與研究會計人員的任用和調(diào)配；會同有關(guān)部門組織固定資產(chǎn)和流動資金的核定工作；負(fù)責(zé)完成各項上交任務(wù)；開展財務(wù)成本計劃完成情況的分析，提高經(jīng)濟效益；審查或參與擬定經(jīng)濟合同、協(xié)議及其他經(jīng)濟文件；負(fù)責(zé)向本企業(yè)領(lǐng)導(dǎo)和職工代表大會報告財務(wù)狀況和經(jīng)營成果，審查對外提供的會計資料；參加生產(chǎn)經(jīng)營管理會議，參與經(jīng)營決策。接著論述了企業(yè)會計主管人員應(yīng)具備的素質(zhì)：基本素質(zhì)，思想素質(zhì)、道德素質(zhì)、文化素質(zhì)、專業(yè)素質(zhì)；領(lǐng)導(dǎo)能力方面的素質(zhì)，具備1定的政策理論水平、具備會計政策的職業(yè)判斷能力、具備在本企業(yè)組織和實施內(nèi)部控制的能力、具備財務(wù)管理的能力、具備綜合運用財務(wù)會計信息，為管理決策層提供意見和建議的能力。然后提出了會計主管人員素質(zhì)存在的問題：思想道德素質(zhì)方面；業(yè)務(wù)素質(zhì)方面；管理素質(zhì)方面。接著分析了產(chǎn)生問題的原因：會計人員管理體制的根本缺陷；執(zhí)法的力度不夠；缺乏有力的外部監(jiān)督機制；單位負(fù)責(zé)人任人為親。最后提出了提高會計主管人員素質(zhì)的對策：樹立創(chuàng)新意識，強化終身學(xué)習(xí)的理念；完善會計人員職業(yè)道德評價標(biāo)準(zhǔn)，強化職業(yè)道德建設(shè)；加強高等教育，培養(yǎng)專業(yè)人才；加強后續(xù)教育，不斷更新知識；對會計主管人員的任職資格進行嚴(yán)格把關(guān)。
關(guān)鍵詞:會計主管人員；素質(zhì)；會計信息
A Study on The Quality of Chief Accountants in Enterprise
Abstract:This article first elaborated the function of chief accountants in enterprise:Specifically lead the works of accounting in this enterprise;Organize to formulate each financial system of this enterprise,and supervise to carry it out;Organize to formulate the plan of financial cost,invests and finances,and organize to realize it;Organizes accountants to study the political theory and the service technology,in charge of the inspection to accountants,participate in the study on assignation and allocation to accountants;Organize the works of checking and ratifying to fixed asset and the floating capital with the departments which are related to the work of finance;In charge of completing each duty that the boss arrange;Analyze the situation of finishing the finance cost plan,enhance the economic efficiency;Participate in the work of formulating the economic contract,the agreement and other economical documents;In charge of reporting the financial condition and the management achievement to this head of undertaking and the workers congressreported,examine accountant material which are supplied for outside;Participate in the conference of production management and management decision-making.Then elaborated the quality which chief accountants should have in enterprise:Basic quality,thought quality,moral quality,cultural quality,specialized quality;The quality about the ability of leadership,has certain policy theoretical level,has the ability of accounting policy occupation judgement,has the ability of organizing and implementing internal control system in this enterprise,has the ability of financial management,has the ability of wielding the accounting information comprehensively and providing opinion and suggestion for management decision-making strata.Then pointed out some questions that chief accountants have:the aspect of thought morals quality;the aspect of service quality;the aspect of management ability.Then analyzed the reasons that lead to those questions:The basic flaw of the management system to accountants;Law enforcement dynamics is insufficient;Lacks the powerful outside super vision mechanism;The head in enterprise appoints accountants from his relatives.Finally proposed the countermeasure on enhancing the quality of chief accountant:Establish the consciousness of creativing,strengthene the thought of lifelong study;Perfect the criterion of vocation morality that chief accountants have,strengthen the constructing of vocation morality;Strengthen the advanced education,Foster professed talent;Strengthen the following education,Renew the knowledge continuously;Make final check on the qualifications which chief accountants hold the position strictly.
Keywords: chief accountants;quality;accounting information
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