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assignment代写:Training of management accounting talents

2018-02-10 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- Training of management accounting talents,供大家参考学习,这篇论文讨论了管理会计人才培养。管理会计人才虽然是国家人才建设体系的重要部分,但从总体而言,国内的管理会计并没有得到应有的重视。企业对管理会计人才的培养也比较缺乏,其培养途径有限,造成了很多企业管理会计人才后续培养路径不明确。很多企业即使招聘了专门的管理会计人才进入企业后,也没有进行持续的后续培养,这样不利于拓宽管理会计人才的视野,难以实现对企业流程和岗位、部门的熟悉。所以企业要完善入职后的轮岗制度,提升管理会计人员的接触面。

management accounting talent,管理会计人才培养,assignment代写,paper代写,留学生作业代写

The national competition is the talent competition, is the economic competition, but the economy also relies on the talented person and the capital promotion. 2010, China issued the "National medium and long-term talent development plan", the future of talent development layout, the 18, the party and the state leaders in many occasions have put forward to thrive talent, talent work well instructions. Management accounting talent is an important part of China's talent construction system, the Ministry of Finance in accordance with the country's layout, issued the "long-term accounting industry talent development Plan", which also refers to the management of accounting personnel construction requirements. But overall, China's management accounting has not been given due attention, the financial accounting talent is sufficient, the management of accounting talent shortage, especially some high-end talent is in short supply, which is unfavorable to our country's accounting talent team rich and healthy, so urgent need for management of accounting personnel to put forward a number of specific deployment.

At present our country is in the economic transformation period, economic development is to rely on tens of thousands of enterprises, the development of enterprises are facing more and more bad environment, with overcapacity and high Maori industry competitors more and more, external financing environment has not been fundamentally improved, enterprises in the current stage need to start from the management, Improve the level of decision-making, strengthen internal management, improve production efficiency, reduce the cost of loss, etc., these are management accounting. Enterprise management Accounting can be the operation of enterprises, financial and strategic integration, analysis of the plight of the enterprise and its causes, looking for the future can be developed opportunities and business, the Enterprise's operation for the whole process of supervision, the enterprise's warehouse management, production, procurement, marketing, accounting, to obtain the benefit of the enterprise to enhance the profit decision information, Help companies change their growth patterns.

At present, the lack of management accounting talents in our country is mainly due to the insufficient attention paid by the society to the management accounting, which leads to the slow development of the management accounting theory system in our country, which leads to the negative circulation of the development of the management accounting, which is not conducive to the cultivation of excellent management accounting talents The management accounting is the important content of the accounting system, at present our country in the management accounting theory system's understanding is not in place, the research is not thorough, and the international advanced teaching Idea and method has the disparity. In order to avoid falling into the management accounting talent shortage situation, our country must strengthen the management accounting talented person's education and the training, this needs the accounting theory system rich, but strengthens the management accounting talented person is also enriches the management accounting theory system the important way, through training the management accounting talented person may combine the theory and the practice, The improvement of theoretical system, the development of a comprehensive accounting system, improve our educational philosophy, is conducive to the follow-up training of talent.

Because of the late development of accounting in our country, it is mainly the accounting model under the planned economy system, which causes many enterprises to have insufficient understanding of the accounting function of enterprises. Many management of management accounting has no function or lack of understanding, that accounting is accounting, bookkeeping, statements and other financial accounting, did not realize that there are internal decision-making and management of the support of managerial accounting, resulting in management accounting within the enterprise has not been due attention, there is no special department and personnel configuration, The traditional accounting personnel do not have the professional knowledge of management accounting, it is difficult to support the decision, unable to supervise the whole operation, resulting in more neglect of the significance of management accounting. Many accounting staff are busy accounting and bookkeeping, and can not really learn the relevant management accounting knowledge, resulting in the lack of management accounting talent.

Because many enterprises do not pay attention to management accounting, management accounting in school education has not been due to the systematic design. Many schools lack the corresponding specialized curriculum and the teacher strength, only is an elective nature curriculum, this profession does not receive the due attention, the school use curriculum also mainly is follows the foreign curriculum, has not combined our country's practice to revise. In addition, the management accounting needs the corresponding talent evaluation system and the training frame, but at present because of the lack of practice, the society has not formed the framework of the talent ability of the management accounting, and can not cultivate the actual ability of the management accounting talents, and the related ability evaluation system has not been established, This causes a lot of training programs can not be systematized, resulting in the cultivation of no effect, the reserve force training is insufficient.

At present, China's enterprises in the management of Accounting talent training program is missing, the training channel is limited, which also caused a lot of enterprise management accounting talent Follow-up training path is not clear. Many enterprises do not have a special management accounting talent Training Plan, many enterprises management accounting talent training are supporting in the financial accounting personnel training, and there is no independent training plan, and even some directly in the traditional accounting positions supplemented by some management functions, did not realize that management accounting talents need to be specially trained. Many enterprises even if the recruitment of specialized management accounting talent into the enterprise, there is no continuous follow-up training, some enterprises only through the internal examination and other low-level assessment methods for the supervision and learning, enterprises are difficult to achieve the management of the rotation of the study, which is not conducive to broaden the field of management accounting talent, It is difficult to realize the familiar with enterprise process and position and department.

Enterprises should strengthen their understanding of accounting, through the transformation of single accounting accounting to accounting and management accounting model, management should pay attention to the role of management accounting, actively for the function of management accounting to create conditions for the establishment of special management accounting posts, the introduction of professional management accounting talent, Let the management accounting personnel fully participate in the decision-making process of the enterprise, clear management of the responsibility and authority of accounting positions. At the same time, enterprises can also through a sound talent selection mechanism, through the original accounting positions in the selection of some professional ability of qualified personnel to enter the management of accounting positions for training, these personnel on the enterprise's financial accounting is also more clear, if properly trained can also improve the quality of management accounting talent team. Talent selection mechanism should also provide some excellent management accountants with the opportunity to promote leadership, this can also enhance the overall decision-making level of the enterprise, to ensure that the future of enterprise managers have the management of accounting background personnel.

Colleges and universities also need to develop corresponding training plans and goals, improve their own training programs, form a systematic plan, curriculum design also need to tamp the theoretical foundation, while improving the practical application of accounting methods and ability to set up a corresponding training base, pay attention to the construction of teaching staff, To create an online teaching model to improve and enrich the continuing education model. Considering that our country is gradually reducing the administrative approval, many examinations have also been canceled, not to increase too many exams, but the role of the examination can not be ignored, in the existing CPA examination to further increase the proportion of management accounting, test content design to be more close to the actual situation of enterprises, to test to promote the management of accounting by the public face, Enhance the society's attention to management accounting. Personnel selection and use to pay more attention to comprehensive quality, dredge personnel training and use, in personnel training to specifically consider the specific requirements of personnel and positions, forming docking, management accountants should also enhance their own awareness, through the analysis of job skills requirements and their own advantages and disadvantages, actively participate in the enterprise's training plan, Learn with purpose. In the course of training, we should comprehensively consider our country's national conditions and foreign advanced experience, combine the actual situation of the enterprise, the professional ability, moral quality and competency that the management accountants need to integrate into the system, design a set of management accounting talent ability frame system and talent evaluation system suitable for our country's actual situation, To guide the training of enterprise management accounting talents.

Enterprises should improve the rotation of the post system, improve the management of accounting personnel contact surface. Rotations can be done in two areas, on the one hand is the rotation of accounting posts, enterprises can through different subjects, different positions of accounting staff rotation to let accountants familiar with the accounting process and the characteristics of different subjects and business characteristics, can be through the group and subsidiary of the rotation and the rotation between different subsidiaries, To enhance the Enterprise management accounting staff of the overall enterprise operation and value chain familiarity, through the different subsidiaries of the financial director of the rotation, so that the financial controller familiar with different business. At the same time, enterprises can let management accountants turn to management positions, understand the decision-making and management of the specific process, and then back to the financial position can be better from the perspective of the enterprise as a whole to analyze the business, combined with the enterprise strategy to propose concrete measures. The enterprise should sign the pattern of directional training with the university, on the one hand, colleges and universities for their training of specialized personnel, select the outstanding staff and put them into the enterprise, to provide specialized positions, on the other hand also to provide a comprehensive training program, through the enterprise to participate in the in-service staff of the systematic refresher courses, and enhance communication with the industry staff , strengthen the learning of cases, improve the skills of management accounting talents.

Society should also pay full attention to the management of accounting talent, the state to create opportunities for management accounting talents to provide the environment. The state may set up the corresponding Management Accounting association, to absorb some excellent management accounting talents, through the exchange of the association to enhance the overall association's influence and the quality of the staff of the Association, strengthen with the international some excellent management accounting institutions to cooperate, exchange the latest information, exchanges of knowledge in the industry, to enhance the professionalism of management accountants.

Management accounting is the current hot subject, but also the content of the enterprise gradually, many enterprises due to historical reasons and practical constraints, it is difficult to correctly understand the management accounting, management accounting can not really play its role. This is not conducive to the development of management accounting, not conducive to the training of personnel, this article based on this, to explore the relevant content, hoping to be able to help enterprises.

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