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Assignment代写:The quality of accountants

2018-01-04 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- The quality of accountants,供大家参考学习,这篇论文讨论了会计人员素质。会计人员是会计工作的主要承担者,而会计人员的素质,不仅直接关系到相关会计法则、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。如今在这经济迅猛发展、社会快速进步的时代,高素质的会计人员是经济持续、稳定、健康发展的必要条件。

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With the acceleration of the process of global economic integration, the continuous improvement of China's socialist market economy and the increasingly complex and changeable business environment, the quality of accounting practitioners is increasingly demanding. Accounting work is a rich, wide-ranging, very specific, cumbersome and extremely important economic management work. Accounting personnel is the main responsibility of accounting work, the quality of accountants, not only directly related to the national accounting rules, policy implementation of quality, and more directly related to the survival and sustainable development of enterprises. Nowadays, with the rapid development of economy and rapid progress of society, the accountants with high quality are the necessary conditions for the sustained, stable and healthy development of the economy.

With the development of market economy in China, the accounting management system and mode are becoming more and more perfect, and the overall quality of accounting practitioners is increasing year by day. However, the problem of low quality of accountants is still very serious, the specific performance in the following three aspects.

According to the relevant information, the current accounting practitioners in China about more than 13 million people, including the qualifications of CPA about 60,000 people. From the level of education, more than 13 million of accountants, who have received more than a large, secondary and more educated staff of about 10%, and nearly 70% of the accounting staff have not received formal accounting qualifications education.

Accounting personnel's professional knowledge is not specialized, the structure is aging, lacks the profession judgment ability, then, in the business processing process, the judgment, the appraisal inevitably produces the big deviation, the accountancy information inevitably distortion. The problem of the low ability of accountants ' business is quite serious in certain extent, and has a certain universality.

With the improvement of people's awareness of the importance of accounting work and the gradual establishment of accounting professional ethics, performance appraisal, evaluation mechanism and industry self-discipline mechanism, our accountants ' professional ethics consciousness and quality are being improved continuously. However, it is undeniable that with the gradual establishment of the socialist market economy system, people's values and worldview have changed greatly, and the accounting staff's professional ethics lack of performance is more prominent.

Accounting information is the product of accountants ' work, and its quality is directly dependent on the quality of accountants ' main body. This is because accountants in the completion of their work tasks, always have their different realization of motivation and value standards, ethical standards, which reflects the different accounting personnel of the main quality of the situation.

The behavior of accountants is governed by their thoughts, and only the right thoughts will have correct accounting behavior. If the accountants ' thinking is not correct, it is difficult to guarantee the objectivity and impartiality of their accounting behavior, and the quality of the accounting information made by them cannot be trusted. In order to improve the quality of accounting information, we must pay attention to improve the ideological quality of accounting personnel.

At present, the accounting personnel's moral concept and moral behavior also exist a great difference, both the socialist and communist thought as the core of advanced moral concepts and moral behavior, but also the Chinese nation's traditional good moral concepts and moral behavior, There are also some decayed moral concepts and moral behaviors that have been left in history and infiltrated by Western society. This causes the accounting personnel's moral quality to have the big difference.

Some accountants would have wanted to do their job well, but because of cultural knowledge and expertise does not pass, on accounting reform and new accounting system, accounting standards can not be fully understood and applied, the production of a large number of accounting information does not conform to the new accounting system, accounting standards requirements, Some even appear a lot of technical and fundamental errors, so that some illegal, contrary to scientific behavior is not aware of, this will inevitably result in poor accounting information quality.

Accounting work requires accountants to have a higher professional quality, but also some common professional quality requirements. However, due to the different professional qualities of accountants, different professional judgments and choices are often made in practical work, which results in the difference of accounting information quality. Some accountants because of professional quality does not pass, resulting in the quality of accounting information is not high, and even brought losses to economic management.

Quality is the result of knowledge accumulation, localization and sublimation. For accountants, the professional qualities they should possess can be divided into two aspects: professional ethics Quality and specialized business quality.

Accounting professional ethics mainly reflected in the following points: first, the establishment of love and dedication awareness. Love and dedication is the first condition for accountants to do their job, accountants should fully understand the accounting profession in the social and economic life of the important status and role, understand the importance and rigor of the work itself, wholeheartedly love the accounting cause, with exuberant enthusiasm, serious work attitude, Dedicated work style to face the daily work, complete each task. Second, adhere to the principle of honesty and trustworthiness. Honest and trustworthy is the basic principle of life, but also the foundation of business, but also the professional quality of accounting and moral cultivation of the concentrated performance. In the accounting work adhere to the principle of honesty and trustworthiness, first or do the false accounts, conscientiously fulfill the responsibilities of the job, and actively participate in the company management. Third, adhere to the objective and impartial position. In the market economy, accountants are often in the focus of the contradictions of multiple interests, shouldering the task of objectively and impartially dealing with the interests of all parties, therefore, accountants should ensure the authenticity and objectivity of accounting, and the implementation of accounting supervision according to law, should not be driven by the interests of the accounting information distortion, damage to

Accounting is a highly technical discipline, accounting professional knowledge is the basis of professional judgment ability of accountants, perfect professional business quality is the basic guarantee for accountants to do accounting work, it includes the following levels: Accounting personnel must have a certain accounting theory and skilled accounting practice skills. Accounting work is the basis of economic work, the country's many economic aspects of laws, regulations, policy implementation, will eventually be reflected in the accounting work, accounting personnel should have policy acumen, to timely understand and learn the country's new policy, correctly grasp and understand its spiritual essence, From a higher level to understand the direction of the policy and in the daily work to implement, to promote the healthy development of enterprises. Market economy is the rule of law economy, any enterprise must operate according to law.

The more economic development, the more important accounting, in this rapid economic development, rapid social progress of the times, high-quality accounting staff has become a sustained, stable and healthy development of the urgent demand. To improve the quality of accountants, accountants should not only keep their own efforts, but also need the attention and support of the company and society to realize the virtuous circle between the input of accounting resources and economic benefits.

Under the impetus of knowledge economy, the social economy is undergoing great changes and the accounting work is constantly being innovated, which requires accountants to have a high degree of adaptability, as well as the consciousness and ability of constant innovation, adapting to the environment through innovation. In the era of knowledge economy, the speed of knowledge elimination is accelerated, learning is no longer a period of life by a one-off education on the matter once and for all, lifelong learning has become the accounting staff must adhere to the concept and goal, only in order to keep pace with the times, to adapt to the needs of the work.

The continuing education of accountants is aimed at updating and supplementing the knowledge and skills of accountants who are engaged in accounting and have obtained professional technical qualifications in accounting. With the advent of knowledge economy and China's economic integration into the international market environment, accounting system constantly changing, the concept of accountants will be redefined, the functions of accountants will be greatly expanded, which requires accountants must follow the pace of change, and constantly update the knowledge, in order to develop a new era of society has a strong adaptability, for this, The continuing education and training of accountants must be strengthened. The continuing education of accountants is not only an improvement of the quality of accountants, but also an effective way to train the talents of the employing units.

Accounting staff in a longer period of time to engage in a specific job, has its continuity and proficiency, but it is not conducive to accounting staff to fully understand and master the various positions of the business. Establish a regular rotation system for accountants, so that accountants in various business positions are the opportunity to practice, training accountants "one person, multiple posts, more than one post can" work skills, to facilitate the exchange of accounting staff to enhance the level of business, while overcoming stereotypes, cultivate the spirit of collaboration, Comprehensively and systematically improve the comprehensive quality of accounting personnel.

Good internal control can protect the safety and integrity of the assets, help management to achieve the operating principles and objectives, scientific management, to help clear the position of responsibility, to achieve the different accounting work positions, mutual supervision, mutual restraint, to prevent collusion, collusion and other fraudulent acts occurred.

The society can unite and organize the broad line of accountants, adhere to the principle of combining theory with practice, actively carry out the theoretical research of Accounting science, actively organize relevant academic exchange activities, organize special lectures, lectures, training courses, classes, organize accounting knowledge competitions, Through a series of publicity activities to expand the social impact of accounting work, improve the overall quality of accounting personnel.

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