会计职业展望

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论文中文摘要:20世纪末期,随着高新技术特别是信息技术在会计中的广泛使用,传统会计人员的日常核算工作逐渐被计算机系统所替代;随着资本市场的发展及规模的扩大,在证券市场充分披露政策的指引下,各种强制性和自愿性披露信息充斥着市场,会计信息与证券的相关性变得模糊不清;人类社会即将进行知识经济时代,市场竞争异常激烈,企业经营日趋复杂,人力资源、社会资本、技术资本等资源在企业中发挥着越来越重要的作用,而这些资源却被现行的会计系统排除在外,因而导致会计信息与宏观和微观政策之间丧失关联性,会计信息决策和预测价值逐渐磨损。在这种背景下,会计界出现了“会计消亡论”、“会计无用论”等观点,对会计职业的前途感到悲观。本文从会计职业产生的历史背景、会计职业的环境、会计职业的未来展望等,对会计职业的发展规律进行研讨,借以帮助人们对会计职业的发展前途有一个科学的认识,把握会计职业发展方向,丰富会计理论的内容。全文共分为五个部分。第一部分,导言。概述本论文的选题动机、研究目的、意义、方法和结构,明确主题。第二部分,会计职业的产生与发展。从官厅会计、民间会计、会计师与会计师职业团体、注册会计师的产生与发展等方面回顾会计活动的历史,审视会计职业发展,从中认识会计职业的历史地位以及会计职业产生与发展的基本规律。第三部分,影响会计职业发展的环境因素。本部分从会计职业的社会环境、影响会计职业发展的学术理论、现代信息技术三方面阐述决定和影响现代会计职业的环境因素,探讨会计职业与外部环境的一般规律。第四部分,基于新世纪的变化与发展对会计职业的未来展望。从会计职业内容和会计职业队伍建设两个方面展望会计职业的未来,面对新的机遇和挑战,会计职业人员要从会计观念、知识结构、执业能力、职业道德、组织形式等多方面加强素质,适应需要,发展壮大会计职业队伍。会计职业不会消亡。第五部分,结语。本文的主要贡献在于:基于历史视角关注会计职业发展;基于会计职业的现实,探讨影响会计职业发展环境的一般规律,充分认识新世纪会计职业面临的挑战与机遇;对执业会计人员应具备的基本素质做了具体的分析和建议;展望未来,会计职业前景广阔
Abstract(英文摘要): Towards the end of the 20th century, the high technology, especially IT causes the computer to accomplish the accountant’s job and replace the accountant function gradually. The correlations of the accounting information with the bond price, macroscopic policy and microcoic rules are dying out gradually. The traditional accounting information systems of decision-making and value-forecasting are disappearing gradually. So some people who are pessimistic on the future of the accountant vocation thought that“the accountant is withering away”and“the accountant he been useless”.Herein we will recount the history of the accountant vocation, analyze the environmental facts of affecting the accountant vocational development and look into the future of the accountant vocation to help people with recognizing scientifically the accountant career, mastering exactly the development direction of the accountant career and enriching the theory and practice about the accountant vocation.Herein there are text five parts:Part I. Introduction. Generalizing the motive, the destination, the significance, the methodology and the composition of this research, and making the theme definite.Part II. The beginning and development of the accountant vocation. Reviewing 4 stages in the history: the government accountant, the civil accountant, the accountant organizations and the registered accountant .Examining the history status of the accountant and the general regulations of the accountant vocation.Part III. The environmental facts of affecting the accountant vocational development. Summarizing the general theory from the relationships between the accountant vocation and the external environments: the social environment, the academic research and modern information technology are main facts.Part IV. The prospect for the accountant vocation in the 21st century. Facing the new opportunities and challenges, we must keep renewing the ideas and technologies of the accountant vocation and strengthening the accountant contingent construction in the profound and encyclopedic knowledge, the executive capability, the vocation morals, and the organization and so on. The accountant vocation will never disappear.Part V. Conclusions. The accountant vocation will he a bright, boundless and prosperity landscape.The main contribution of this paper is in: Focusing on the accountant vocation development from the history visual angle. Analyzing the general regulation basing on the accountant vocation reality. Understanding sufficiently the challenge and opportunities with the coming of the 21st century. Improving the quality of the accountant vocation contingent and hing faith in the future of the accountant vocation.
论文关键词: 会计职业;历史演变;未来发展;
Key words(英文摘要): Accountant Vocation;Accountant History;Future Development;