【正文】 also difficult at a key moment in the enterprise play the mainstay , to strengthen the construction of accounting personnel in the enterprise a few countermeasures Optimize the structure of personnel, improve the professional ethics of accounting personnel First, strict appointment system, optimize should be based on the scale of operations, the economic situation is equipped with adequate accounting personnel, holding a certified qualification certificate, a clear division of responsibilities, in the ability to pay attention.。microscopic environment, need to develop detailed internal working system, no matter in content and format, or the use of scope, applicable at this stage of the business, can satisfy with the production department application interface, provide details of refer to the implementation of the standards for the a lot of the time, because the management of accounting work enough attention, too much artificial interference, always used to take oneman, leadership of oldfashioned, lead to the regulations, the established rules, and is often the same for many years, old lag, simply can not meet the needs of the changes of internal and external environment, resulting in accounting personnel in the work unsystematic business it is very difficult to legal standardization of to accounting talents team construction and development from the source caused obstacles.(four)followup education can not keep up, professional skills shallow narrow single Accounting work in different stages, the contents of the work have a corresponding change, the scope will continue to enterprises tend to ignore the followup education, accounting personnel in addition to participate in the necessary accounting continuing education examination, there is no business training believe not necessary, employees will have the status quo of laches idea, perfunctory finished work, does not take the initiative to improve knowledge, studying personnel for a long time in a single business, business level will be aging, easy to cause the limitations of skills。s accounting personnel system in many areas have been significantly the specific implementation of the various enterprises, but also the existence of such as accounting personnel structure imbalance, the system is not perfect, professional single, moral concepts, such as the lack of prehensive personnel, such as more or less.[1] the existence of these phenomena, seriously restricted the longterm sustainable development of enterprises.(a)lack of accounting personnel, structural imbalance of the proportion of the development of constraints At the present stage, the structure of accounting personnel in the proportion, education and professional title is still need to be units, although a large number of industry business, but only a few accounting personnel Liao Liao, the proportion of small, very difficult to match the size, it is difficult to meet the needs of the daily and cultural level is uneven, no vocational qualification certificate is not unmon, with the number of titles is less and less, accounting team overall situation is not optimistic, is far behind the pace of development of main reason is that the management of the nature of the financial work is not clear, selfawareness is too strong, do not consider the situation of the enterprise, the pursuit of savings, resulting in inadequate accounting the accounting personnel39。■Accounting talent is an important part of China39。二是對(duì)在崗的會(huì)計(jì)人員，提供統(tǒng)一學(xué)習(xí)實(shí)踐機(jī)會(huì)。一是與高校簽訂委托培養(yǎng)協(xié)議，定向培養(yǎng)，畢業(yè)后到企業(yè)服務(wù)。管理型會(huì)計(jì)正是著重為企業(yè)改善經(jīng)營(yíng)管理、提高經(jīng)濟(jì)效益服務(wù)，能夠在組織制定和執(zhí)行戰(zhàn)略規(guī)劃時(shí)發(fā)揮綜合作用。加強(qiáng)學(xué)術(shù)討論，觀摩案例分析，提高整體會(huì)計(jì)人才隊(duì)伍的實(shí)務(wù)操作能力。三是研發(fā)使用新的財(cái)務(wù)軟件系統(tǒng)時(shí)，統(tǒng)一組織學(xué)習(xí)。多借鑒優(yōu)秀行業(yè)在財(cái)務(wù)管理、資金運(yùn)用等方面的成熟做法，增強(qiáng)理論水平，拓寬業(yè)務(wù)思路。[2]改善企業(yè)發(fā)展滯后、改革遲鈍的問(wèn)題。對(duì)內(nèi)應(yīng)實(shí)現(xiàn)各部門(mén)之間、上下級(jí)之間的共享；實(shí)現(xiàn)財(cái)務(wù)數(shù)據(jù)和技術(shù)生產(chǎn)共享；對(duì)外實(shí)現(xiàn)與稅務(wù)、銀行的共享；實(shí)現(xiàn)與客戶及供應(yīng)商之間的共享。企業(yè)只有根據(jù)未來(lái)的發(fā)展戰(zhàn)略目標(biāo)，結(jié)合實(shí)際工作需求，借鑒同業(yè)經(jīng)驗(yàn)，在不違反國(guó)家相關(guān)法律法規(guī)的情況下，制定適合企業(yè)自身的各種內(nèi)部會(huì)計(jì)制度、規(guī)章條例，將工作標(biāo)準(zhǔn)劃分的更加精細(xì)、嚴(yán)謹(jǐn)，才能使會(huì)計(jì)人員正確行使工作權(quán)力，保證日常會(huì)計(jì)工作有序進(jìn)行，為規(guī)范本企業(yè)會(huì)計(jì)人才隊(duì)伍建設(shè)提供良性的執(zhí)業(yè)環(huán)境和進(jìn)步空間。（二）改善執(zhí)業(yè)環(huán)境，不斷修訂完善各項(xiàng)制度任何事物都不是一成不變的，隨著國(guó)家政策、社會(huì)信息或者企業(yè)管理等諸因素的變化，現(xiàn)行制度往往會(huì)與其產(chǎn)生沖突。以此調(diào)動(dòng)整體會(huì)計(jì)人員的工作熱情，激勵(lì)整個(gè)會(huì)計(jì)隊(duì)伍創(chuàng)新的積極性。企業(yè)可以從基本職能、業(yè)務(wù)知識(shí)、創(chuàng)新能力、品行等方面設(shè)定考評(píng)內(nèi)容，每月以打分的形式對(duì)會(huì)計(jì)人員進(jìn)行考核。面對(duì)誘惑，能夠堅(jiān)持踐行會(huì)計(jì)價(jià)值理念，秉持高度責(zé)任感，做到依法辦事客觀公正。二是注重會(huì)計(jì)人員的人文素質(zhì)及職業(yè)道德教育。企業(yè)應(yīng)根據(jù)經(jīng)營(yíng)規(guī)模、經(jīng)濟(jì)實(shí)況配備充足的會(huì)計(jì)人員，持執(zhí)業(yè)資格證上崗，明確職責(zé)分工，在注重能力的同時(shí)注重學(xué)歷和品德。一旦發(fā)生輪崗或企業(yè)體制改革的情況，會(huì)計(jì)人員就需要很長(zhǎng)的過(guò)渡時(shí)間，很難在短期內(nèi)勝任新崗位、應(yīng)對(duì)新變革；也很難在企業(yè)的關(guān)鍵時(shí)刻發(fā)揮其中流砥柱的作用。高層認(rèn)為不必要，員工也會(huì)產(chǎn)生安于現(xiàn)狀的懈怠思想，工作敷衍完事就行，不主動(dòng)去提高知識(shí)，鉆研業(yè)務(wù)。（四）后續(xù)教育跟不上，專業(yè)技能淺窄單一會(huì)計(jì)工作在不同階段，工作內(nèi)容都有相應(yīng)的變化，范圍也會(huì)不斷的延伸。但是很多時(shí)候，因?yàn)楣芾韺訉?duì)會(huì)計(jì)工作不夠重視，人為干擾太多，總是習(xí)慣采取一言堂、領(lǐng)導(dǎo)說(shuō)了算的老派做法，導(dǎo)致法規(guī)、制度形同虛設(shè)。（三）管理層干涉過(guò)多，企業(yè)制度陳舊無(wú)章可循無(wú)論何種工作，都需要依托相應(yīng)的法規(guī)、制度支撐。會(huì)計(jì)人員法制觀念缺失、道德意識(shí)淡薄、職業(yè)判斷標(biāo)準(zhǔn)模糊，缺乏足夠的事業(yè)心和責(zé)任感，不能清楚認(rèn)識(shí)到會(huì)計(jì)工作的重要性和特殊性。還有些企業(yè)領(lǐng)導(dǎo)為了政績(jī)或考核指標(biāo)，強(qiáng)令會(huì)計(jì)人員更改數(shù)據(jù)偽造信息，人為地制造會(huì)計(jì)舞弊案件，會(huì)計(jì)人員對(duì)此不能堅(jiān)持正確的立場(chǎng)，盲目聽(tīng)從或屈服其壓力。繼而造成一人身兼數(shù)職、分工不明確、工作量超負(fù)荷、崗位無(wú)法勝任、專業(yè)素養(yǎng)低下等不良后果。主要原因在于管理層對(duì)財(cái)務(wù)工作的性質(zhì)認(rèn)識(shí)不清，自我意識(shí)太強(qiáng)；不考慮企業(yè)經(jīng)營(yíng)狀況，單純追求節(jié)約開(kāi)支，致使會(huì)計(jì)人員配備不足。很多單位雖然產(chǎn)業(yè)龐大業(yè)務(wù)繁多，但會(huì)計(jì)人員卻只有廖廖數(shù)人，所占比例微乎其微，與其規(guī)模極度不匹配，很難滿足企業(yè)日常經(jīng)營(yíng)的需要。[1]這些現(xiàn)象的存在，嚴(yán)重制約了企業(yè)的長(zhǎng)遠(yuǎn)持續(xù)發(fā)展。一、企業(yè)會(huì)計(jì)人才隊(duì)伍建設(shè)存在的問(wèn)題近年來(lái)，通過(guò)各方的不懈努力，我國(guó)會(huì)計(jì)人才體系建設(shè)在許多方面都有了明顯的提升。第五篇：企業(yè)會(huì)計(jì)人才隊(duì)伍建設(shè)中存在的問(wèn)題及對(duì)策會(huì)計(jì)人才是我國(guó)人才隊(duì)伍中的重要組成部分，在推進(jìn)產(chǎn)業(yè)結(jié)構(gòu)平穩(wěn)轉(zhuǎn)型、維護(hù)市場(chǎng)經(jīng)濟(jì)秩序、提高國(guó)家綜合實(shí)力等方面，發(fā)揮著不可估量的巨大作用。要圍繞改革發(fā)展穩(wěn)定的大局，從群眾關(guān)注的問(wèn)題入手，抓住新舊體制中權(quán)力運(yùn)行方面容易出現(xiàn)問(wèn)題的薄弱環(huán)節(jié)，側(cè)重權(quán)力制約、資金監(jiān)控和從政行為的規(guī)范，確定切入點(diǎn)，總體籌劃，分步實(shí)施，構(gòu)建起一道預(yù)防腐敗的“防火墻”。重大項(xiàng)目監(jiān)督工作涉及面寬，政策性、專業(yè)性強(qiáng)，僅靠紀(jì)檢監(jiān)察部門(mén)的一己之力難以完成，必須由黨委、政府統(tǒng)一部署和實(shí)施，督促各業(yè)務(wù)主管部門(mén)通力協(xié)作，形成合力，相互促進(jìn)，形成整體抓格局。在工作中堅(jiān)持用新理念、新觀點(diǎn)看待和處理反腐倡廉工作中遇到的新情況、新問(wèn)題，抓住行政一把手、重點(diǎn)領(lǐng)域和關(guān)鍵環(huán)節(jié)，創(chuàng)新工作方式，做到公共投資項(xiàng)目建設(shè)到哪里，全程監(jiān)督工作就跟蹤到哪里。把個(gè)人廉潔勤政情況作為領(lǐng)導(dǎo)干部政績(jī)?cè)u(píng)定、獎(jiǎng)勵(lì)處罰、選拔任用的重要依據(jù)。三是建立廉政激勵(lì)制度。二是實(shí)行責(zé)任追究。明確項(xiàng)目負(fù)責(zé)人為該項(xiàng)目黨風(fēng)廉政建設(shè)第一責(zé)任人，要簽訂重大項(xiàng)目黨風(fēng)廉政建設(shè)責(zé)任書(shū)。（四）明確責(zé)任，建立賞罰嚴(yán)明的獎(jiǎng)懲機(jī)制。對(duì)在重大項(xiàng)目建設(shè)