企业会计主管人员素质探讨
毕业论文
企业会计主管人员素质探讨
摘 要:本文首先阐述了企业会计主管人员的职责：具体领导本企业的财务会计工作；组织制定本企业的各项财务会计制度，并督促贯彻执行；组织编制本企业的财务成本计划、投资和筹资计划，并组织实现；组织会计人员学习政治理论和业务技术，负责会计人员的考核，参与研究会计人员的任用和调配；会同有关部门组织固定资产和流动资金的核定工作；负责完成各项上交任务；开展财务成本计划完成情况的分析，提高经济效益；审查或参与拟定经济合同、协议及其他经济文件；负责向本企业领导和职工代表大会报告财务状况和经营成果，审查对外提供的会计资料；参加生产经营管理会议，参与经营决策。接着论述了企业会计主管人员应具备的素质：基本素质，思想素质、道德素质、文化素质、专业素质；领导能力方面的素质，具备1定的.政策理论水平、具备会计政策的职业判断能力、具备在本企业组织和实施内部控制的能力、具备财务管理的能力、具备综合运用财务会计信息，为管理决策层提供意见和建议的能力。然后提出了会计主管人员素质存在的问题：思想道德素质方面；业务素质方面；管理素质方面。接着分析了产生问题的原因：会计人员管理体制的根本缺陷；执法的力度不够；缺乏有力的外部监督机制；单位负责人任人为亲。最后提出了提高会计主管人员素质的对策：树立创新意识，强化终身学习的理念；完善会计人员职业道德评价标准，强化职业道德建设；加强高等教育，培养专业人才；加强后续教育，不断更新知识；对会计主管人员的任职资格进行严格把关。
关键词:会计主管人员；素质；会计信息
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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