企業(yè)會計人才隊伍建設(shè)中存在的問題及對策.doc

會計人才是我國人才隊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)市場經(jīng)濟(jì)秩序、提高國家綜合實(shí)力等方面，發(fā)揮著不可估量的巨大作用。2010年頒布的會計行業(yè)中長期人才發(fā)展規(guī)劃（20102020年）中已明確提出了會計人才發(fā)展的政策方針、發(fā)展目標(biāo)，隨著經(jīng)濟(jì)不斷深入、競爭日益加劇，重視和加強(qiáng)會計人才隊伍建設(shè)的任務(wù)迫在眉睫。一、企業(yè)會計人才隊伍建設(shè)存在的問題近年來，通過各方的不懈努力，我國會計人才體系建設(shè)在許多方面都有了明顯的提升。但具體落實(shí)到各個企業(yè)，還存在著如會計人員結(jié)構(gòu)失衡、制度不完善、專業(yè)單一、道德觀念淡薄、綜合性人才稀少等或多或少的問題。1這些現(xiàn)象的存在，嚴(yán)重制約了企業(yè)的長遠(yuǎn)持續(xù)發(fā)展。（一）會計人員配備不足，結(jié)構(gòu)比例失衡制約發(fā)展現(xiàn)階段，會計人員在比例、學(xué)歷及職稱方面的結(jié)構(gòu)還亟待均衡化。很多單位雖然產(chǎn)業(yè)龐大業(yè)務(wù)繁多，但會計人員卻只有廖廖數(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)營的需要。人員文化層次程度參差不齊，無職業(yè)資格證上崗的情況屢見不鮮，擁有職稱的人數(shù)更是少之又少，會計隊伍整體現(xiàn)狀不容樂觀，遠(yuǎn)遠(yuǎn)跟不上企業(yè)發(fā)展的步伐。主要原因在于管理層對財務(wù)工作的性質(zhì)認(rèn)識不清，自我意識太強(qiáng)；不考慮企業(yè)經(jīng)營狀況，單純追求節(jié)約開支，致使會計人員配備不足。對會計人員的專業(yè)性不夠重視，用人唯親，致使會計人員上崗門檻降低，高學(xué)歷高技能的人才空缺。繼而造成一人身兼數(shù)職、分工不明確、工作量超負(fù)荷、崗位無法勝任、專業(yè)素養(yǎng)低下等不良后果。（二）法制觀念缺失，道德觀念淡薄，職業(yè)操守有待提高會計部門每天都與金錢打交道，一些會計人員在工作中，難以抵擋利益的誘惑，為了一己私利，利用職務(wù)之便監(jiān)守自盜、弄虛作假。還有些企業(yè)領(lǐng)導(dǎo)為了政績或考核指標(biāo)，強(qiáng)令會計人員更改數(shù)據(jù)偽造信息，人為地制造會計舞弊案件，會計人員對此不能堅持正確的立場，盲目聽從或屈服其壓力。究其原因，主要是由于領(lǐng)導(dǎo)層不夠自律，面對利益時缺乏自我約束力，對員工沒有起到良好的表率作用。會計人員法制觀念缺失、道德意識淡薄、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)識到會計工作的重要性和特殊性。一旦出現(xiàn)上述情況，就容易做出違法亂紀(jì)的事情，損害到企業(yè)和國家的利益。（三）管理層干涉過多，企業(yè)制度陳舊無章可循無論何種工作，都需要依托相應(yīng)的法規(guī)、制度支撐。宏觀方面，我國有會計法、企業(yè)會計準(zhǔn)則指導(dǎo)會計工作；行業(yè)微觀環(huán)境方面，需制定詳細(xì)的企業(yè)內(nèi)部工作制度，不管在格式、內(nèi)容還是使用范圍上，都要能夠適用現(xiàn)階段的業(yè)務(wù)，能夠滿足與各部門生產(chǎn)應(yīng)用的銜接，為具體工作提供細(xì)節(jié)性的參照執(zhí)行標(biāo)準(zhǔn)。但是很多時候，因?yàn)楣芾韺訉嫻ぷ鞑粔蛑匾暎藶楦蓴_太多，總是習(xí)慣采取一言堂、領(lǐng)導(dǎo)說了算的老派做法，導(dǎo)致法規(guī)、制度形同虛設(shè)。對于已制定的條例準(zhǔn)則，也常常是多年不變，陳舊滯后，根本無法滿足內(nèi)外部環(huán)境變化的需要，致使會計人員在工作中無章可循，業(yè)務(wù)很難合法化規(guī)范化，給會計人才隊伍建設(shè)發(fā)展從源頭上造成了阻礙。（四）后續(xù)教育跟不上，專業(yè)技能淺窄單一會計工作在不同階段，工作內(nèi)容都有相應(yīng)的變化，范圍也會不斷的延伸。但企業(yè)往往忽視后續(xù)教育，會計人員除了參加必須的會計繼續(xù)教育考試，沒有任何的業(yè)務(wù)培訓(xùn)機(jī)會。高層認(rèn)為不必要，員工也會產(chǎn)生安于現(xiàn)狀的懈怠思想，工作敷衍完事就行，不主動去提高知識，鉆研業(yè)務(wù)。會計人員長時間負(fù)責(zé)單一業(yè)務(wù)，業(yè)務(wù)水平就會老化，容易造成技能的局限性；沒有機(jī)會接受新生事物，知識貧乏停滯不前，工作容易出現(xiàn)失誤，會計人才隊伍的整體專業(yè)水準(zhǔn)都將受到影響。一旦發(fā)生輪崗或企業(yè)體制改革的情況，會計人員就需要很長的過渡時間，很難在短期內(nèi)勝任新崗位、應(yīng)對新變革；也很難在企業(yè)的關(guān)鍵時刻發(fā)揮其中流砥柱的作用。二、加強(qiáng)企業(yè)會計人才隊伍建設(shè)的幾點(diǎn)對策（一）優(yōu)化人員結(jié)構(gòu)，提高會計人員職業(yè)道德一是嚴(yán)格上崗制度，優(yōu)化人員配備。企業(yè)應(yīng)根據(jù)經(jīng)營規(guī)模、經(jīng)濟(jì)實(shí)況配備充足的會計人員，持執(zhí)業(yè)資格證上崗，明確職責(zé)分工，在注重能力的同時注重學(xué)歷和品德。領(lǐng)導(dǎo)層要親自過問財政事務(wù)，在重大問題上給予指導(dǎo)把關(guān)；在日常工作中給予會計部門相對的獨(dú)立性和一定的自主權(quán)，既不放任自流也不過分握權(quán)，保證會計工作在企業(yè)宏觀管理下健康有效進(jìn)行。二是注重會計人員的人文素質(zhì)及職業(yè)道德教育。企業(yè)要經(jīng)常組織政治理論學(xué)習(xí)，樹立正確的價值觀；研修職業(yè)道德規(guī)范，通過對品德、紀(jì)律、能力等方面的培訓(xùn)，增強(qiáng)愛崗敬業(yè)、廉潔自律的工作意識，提升道德品質(zhì)和思想境界。面對誘惑，能夠堅持踐行會計價值理念，秉持高度責(zé)任感，做到依法辦事客觀公正。三是建立評價體系和獎懲激勵機(jī)制。企業(yè)可以從基本職能、業(yè)務(wù)知識、創(chuàng)新能力、品行等方面設(shè)定考評內(nèi)容，每月以打分的形式對會計人員進(jìn)行考核。對于達(dá)到標(biāo)準(zhǔn)、考取職稱、有建功立業(yè)表現(xiàn)的會計人員給予表彰獎勵，反之予以批評教育或懲罰。以此調(diào)動整體會計人員的工作熱情，激勵整個會計隊伍創(chuàng)新的積極性。獎懲結(jié)合很重要，只獎不懲或只懲不獎，都會適得其反，易使會計人員產(chǎn)生固步自封或者自暴自棄的情緒。（二）改善執(zhí)業(yè)環(huán)境，不斷修訂完善各項制度任何事物都不是一成不變的，隨著國家政策、社會信息或者企業(yè)管理等諸因素的變化，現(xiàn)行制度往往會與其產(chǎn)生沖突。企業(yè)不能一味的因循守舊，主管部門應(yīng)當(dāng)組織專業(yè)的財務(wù)人員，定期分析當(dāng)前所處的經(jīng)濟(jì)環(huán)境，總結(jié)制度不再適用的真正原因，及時梳理各類陳舊的條例，根據(jù)現(xiàn)狀重新制定或者補(bǔ)充修正。 企業(yè)只有根據(jù)未來的發(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)部會計制度、規(guī)章條例，將工作標(biāo)準(zhǔn)劃分的更加精細(xì)、嚴(yán)謹(jǐn)，才能使會計人員正確行使工作權(quán)力，保證日常會計工作有序進(jìn)行，為規(guī)范本企業(yè)會計人才隊伍建設(shè)提供良性的執(zhí)業(yè)環(huán)境和進(jìn)步空間。（三）加強(qiáng)專業(yè)知識學(xué)習(xí)，實(shí)現(xiàn)財務(wù)信息化會計人員要擁有過硬的專業(yè)知識，具備敏銳的經(jīng)濟(jì)洞察力，才能及時掌握信息動態(tài)、有效的結(jié)合應(yīng)用企業(yè)信息化和財務(wù)信息化。對內(nèi)應(yīng)實(shí)現(xiàn)各部門之間、上下級之間的共享；實(shí)現(xiàn)財務(wù)數(shù)據(jù)和技術(shù)生產(chǎn)共享；對外實(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。真正達(dá)到互相之間的信息連接，形成一體化。2改善企業(yè)發(fā)展滯后、改革遲鈍的問題。具體可從以下幾個方面加強(qiáng)：一是定期參加繼續(xù)教育，學(xué)習(xí)新內(nèi)容，彌補(bǔ)業(yè)務(wù)缺陷；選擇實(shí)用性強(qiáng)的課題，帶領(lǐng)大家共同研究，同事之間互相交流，集思廣義。多借鑒優(yōu)秀行業(yè)在財務(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。二是對于國家新頒布的財經(jīng)政策法規(guī)、企業(yè)修訂的規(guī)章制度，有針對性的舉辦講座培訓(xùn)，深入領(lǐng)會切實(shí)貫徹，真正做到依法循章，不鉆漏洞。三是研發(fā)使用新的財務(wù)軟件系統(tǒng)時，統(tǒng)一組織學(xué)習(xí)。不能只挑選部分人參加，人為的拉大差距，要為全體會計人員擴(kuò)充知識面提供條件。加強(qiáng)學(xué)術(shù)討論，觀摩案例分析，提高整體會計人才隊伍的實(shí)務(wù)操作能力。（四）著眼未來發(fā)展，培養(yǎng)多元化的管理會計人才隨著經(jīng)濟(jì)深入發(fā)展，企業(yè)對會計人員的要求已不僅局限于做帳，更多的是注重對數(shù)據(jù)的分析和運(yùn)用。管理型會計正是著重為企業(yè)改善經(jīng)營管理、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)劃時發(fā)揮綜合作用。3目前我國企業(yè)中的會計人員幾乎都是核算型會計，在稅收、預(yù)算、決策及內(nèi)控方面缺少多元化知識能力，企業(yè)應(yīng)通過多種途徑引進(jìn)或培養(yǎng)管理型會計人才，為壯大會計人才隊伍補(bǔ)充新鮮血液。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)。這種方式能夠保證對方在校期間就能系統(tǒng)的接受相關(guān)知識教育，針對性較強(qiáng)。二是對在崗的會計人員，提供統(tǒng)一學(xué)習(xí)實(shí)踐機(jī)會。通過考核，從中選拔出接受能力強(qiáng)、業(yè)務(wù)水平高的人員，進(jìn)一步組織專業(yè)進(jìn)修，從基礎(chǔ)工作、稅收籌劃、分析決策、預(yù)算管理及溝通協(xié)調(diào)等方面進(jìn)行綜合培訓(xùn)，培養(yǎng)合格的管理型會計人員。Accounting talent is an important part of Chinas talent team, in promoting the smooth transformation of industrial structure, maintaining market economic order, improve the comprehensive strength of the country and so on, it plays an important role in. 2010 issued by the accounting profession long-term talent development planning (2010 - 2020) has clearly put forward the accounting personnel development policies, development goals, along with the continuous deepening of economic, competition aggravates day by day, attach importance to and strengthen accounting talent team construction task is imminent.A, enterprise accounting personnel team construction problemsIn recent years, through the unremitting efforts of all parties, Chinas accounting personnel system in many areas have been significantly improved. But 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 comprehensive personnel, such as more or less. 1 the existence of these phenomena, seriously restricted the long-term sustainable development of enterprises.(a) lack of accounting personnel, structural imbalance of the proportion of the development of constraintsAt the present stage, the structure of accounting personnel in the proportion, education and professional title is still need to be balanced. Many 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 business. Personnel and cultural level is uneven, no vocational qualification certificate is not uncommon, with the number of titles is less and less, accounting team overall situation is not optimistic, is far behind the pace of development of enterprises.The main reason is that the management of the nature of the financial work is not clear, self-awareness is too strong, do not consider the situation of the enterprise, the pursuit of savings, resulting in inadequate accounting personnel. To the accounting personnels professional is not paid attention to, with the person only close, causes the accounting personnel to guard the threshold to reduce, highly educated highly skilled personnel vacancy. Then a man wears several hats, unclear division of labor, work overload, post can not be competent, low professional quality and adverse consequences.(two) lack of legal concept, lack of moral values, professional ethics to be improvedAccounting department on a daily basis are and money dealing, some accounting personnel at work, it is difficult to resist the interests of the temptation, for their own gain using duty embezzlement and fraud. Also some business leaders to performance or assessment indicators, forcing accounting personnel changes to data falsification of information, human cases of accounting fraud, accounting personnel this can not adhere to the correct position, blindly follow or succumb to the pressure.Investigate its reason, mainly due to the leadership is not enough self-discipline, lack of self binding in the face of interests, the staff did not play a good role model. Lack of legal concept of accounting personnel, lack of moral consciousness, professional judgment standard, lack of sufficient cause and sense of responsibility, can not clearly understand the importance and particularity of the accounting work. Once that happens, it is easy to make bad things, damage to the interests of companies and countries.(three) the management interference is too much, the enterprise system is old and no chapter to followNo matter what kind of work, all need to rely on the relevant laws and regulations, system support. The macroscopic aspect. In our country, the accounting law and accounting standards for business enterprises to guide the work of the accounting; 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 specific.But a lot of the time, because the management of accounting work enough attention, too much artificial interference, always used to take one-man, leadership of old-fashioned, lead to the regulations, the useless. 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) follow-up education can not keep up, professional skills shallow narrow singleAccounting work in different stages, the contents of the work have a corresponding change, the scope will continue to extend. But enterprises tend to ignore the follow-up education, accounting personnel in addition to participate in the necessary accounting continuing education examination, there is no business training opportunities. Executives believe not necessary, employees will have the status quo of laches idea, perfunctory finished work, does not take the initiative to improve knowledge, studying business.Accounting personnel for a long time in a single business, business level will be aging, easy to cause the