會計(jì)人員素質(zhì)與會計(jì)人員管理的問題探討(已修改)
2025-09-24 16:24 本頁面
【正文】 東北財(cái)經(jīng)大學(xué)津橋商學(xué)院本科畢業(yè)論文 會計(jì)人員素質(zhì)與會計(jì)人員管理的問題探討 作 者 系 別 財(cái)會系 專 業(yè) 會計(jì) 年 級 2020 學(xué) 號 202056406 指導(dǎo)教師 答辯日期 成 績 內(nèi) 容 摘 要 會計(jì)是我國經(jīng)濟(jì)管理的重要組成部分，經(jīng)濟(jì)發(fā)展的高低程度和對會計(jì)的重視程度是成正比的因此我國對于會計(jì)工作和會計(jì)人員的要求也越來越高。我國近些年經(jīng)濟(jì)發(fā)展的速度非常之快，企業(yè)的發(fā)展也變化多端，整個(gè)我國的經(jīng)濟(jì)正在發(fā)生一個(gè)翻天覆地的變化，很多新興行業(yè)并起，很多老的行業(yè)退出歷史舞臺，這一歷史時(shí)刻給我國的會計(jì)也帶來了巨大的挑戰(zhàn)，同時(shí)也帶給了他們巨大的機(jī)會。這個(gè)經(jīng)濟(jì)時(shí)代，不僅對企業(yè)有很高的要求，同時(shí)對于企業(yè)的會計(jì)人 員也有著很高的要求。然而我國目前會計(jì)人員的素質(zhì)距離真正應(yīng)該有的狀態(tài)尚有偏離，這也和我國會計(jì)人員管理有著莫大的關(guān)系。雖然我國對于會計(jì)人員管理已經(jīng)下了很大的功夫，然而尚有不足之處。企業(yè)缺少一些更加高素質(zhì)，更加高水平的會計(jì)人員來為企業(yè)進(jìn)行指引、出謀劃策，而我國也缺少對這些人才的管理和控制。這個(gè)問題也深深制約著我國企業(yè)的各項(xiàng)發(fā)展，也是我國企業(yè)急切有待解決的問題。 本文主要分為五個(gè)部分，第一部分概述了會計(jì)職業(yè)道德的概念及內(nèi)容；第二部分以我國會計(jì)職業(yè)道德為起點(diǎn)，討論了我國會計(jì)人員職業(yè)道德的現(xiàn)狀；第三部討論了我國會計(jì)管理 目前存在的不足之處，二、三部分用定性分析的方法進(jìn)行了詳細(xì)的分析；第四部分提出了提高我國會計(jì)人員素質(zhì)增強(qiáng)會計(jì)人員管理的措施；第五部分為本文的總結(jié)部分。 關(guān)鍵詞： 會計(jì)人員，素質(zhì)，管理，職業(yè)道德 Abstract Accounting is an important part of China39。s economic management, the level of economic development, the extent and degree of attention on the accounting is therefore proportional to the requirements of accounting and accounting personnel are also increasing. In recent years the speed of economic development is very fast, the development of enterprises are changing, the entire country39。s economy is undergoing a tremendous change, a lot of new industries, and since many of the old industries from the historical stage, this historic moment for our country The accountant also brings great challenges, but also gives them a great opportunity. The economy, not only for the high demands of enterprises, while for corporate accounting staff also has high demands. However, the quality of our distance from the current accounting staff there really should be some deviation from the state, which is also our staff and management accounting has a great relationship. Although China for accounting personnel management has been under a lot of effort, but still inadequate. Enterprise lacks some of the more highquality, more highlevel accounting staff to carry out the guidelines for the enterprise, advice, and China is also a lack of management and control of these people. This issue is also deeply restrict the development of Chinese enterprises, Chinese enterprises are also problems to be solved urgently. This paper mainly of accounting ethics as a starting point to discuss the meaning of professional ethics and relevant content, and using the method of qualitative analysis, analysis of the status quo situation and our accounting management of our accounting personnel quality, and proposed to improve our quality of accounting personnel to enhance measures accounting personnel management. Keywords: Accountant， quality， management， ethics 目 錄 一、會計(jì)職業(yè)道德內(nèi)涵 ............................................................. 1 （一）會計(jì)職業(yè)道德概念 .....
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