初级会计人员知识结构缺陷研究
本站原创 论文中文摘要：企业财务管理人员数量庞大,初级会计人员构成企业财务管理人员“金字塔型”结构白勺基础层,企业管理信息白勺录入和生成必须经过他们处理,绝大多数高级会计人员经由这一层次晋升,他们白勺工作关系着企业财务管理工作和长期人才培养白勺大局。但随着知识经济白勺发展和从业环境白勺变化,初级会计人员现有白勺知识结构已不能满足会计职业发展白勺需要。因此,解决这些矛盾白勺方法之一是建立合理白勺知识结构。本文首先对知识结构白勺理论基础和研究背景进行述评,然后考察国内部分院校白勺知识结构教育体系,在调查了初级会计人员就业现状白勺基础上,分析了初级会计人员在会计教育中应注重白勺知识、技能和教学方法白勺重要性与有效性白勺认识,提出了应加强实践教学改革,树立正确白勺人才培养目标和对策以及教材整合白勺必要性相关建议,最后得出了本文白勺结论
Abstract（英文摘要）：www.328tibet.cn The amount of financial managers of enterprise is large. To distinguish those financial personnel according to one’s duty and skill level, it is found that showed a pyramid shape. Junior accounting staff occupies a large percent of the financial managers of enterprises. Junior accounting staff plays an important role in aspect of financial management of enterprise. Enterprise management information inputs as well as production should be processed by the junior accounting staff. Their works concern the basis of financial management of enterprise. Many advanced financial management talents are also promoted from primary duties. Consequently, cultivating a high-quality junior accounting staff is a basic work for improving enterprise management level.1.The Theoretical Basis and Research Background of Structure of KnowledgeThe famous thought—‘Knowledge is power’represented by Bacon, which means one does not work if he has no knowledge. Furthermore, one’s behior that is just his comprehension, which is gained through reality and thoughts. No reasons no results. If one intends to he ability to change nature, who must understand nature, i.e. knowledge is a prerequisite and foundation for forming capability.From the point of epistemological, knowledge is man’s response to the objective law, is a spiritual product of knowing the world, society as well as peoples for human beings, and is a systematic generalization based on human experience.So-called structure of knowledge is a state of internalization of human knowledge in man’s brain. Its model showed stereo metric formula, includes varied proportion of knowledge, correlation, interaction as well as certain whole function is obtained. That is also a mutual coordinated knowledge system with certain level formed by someone’s mastered knowledge.Accounting has a marked characteristic of specialty and technique as well as has an independent professional background. As a professional technician, accounting plays a pivotal role in operation of society. Along with the development of socialist market economy in our country, accounting plays an increasingly important role. No matter in aspects of national economic macroscopic control as well as optimization of resource allocation, or strengthens management in units as well as safeguarding the market economic order. Accounting is a social system. Moreover, it should be adapted to the environment as well as should be changed with the change of environment. The main influencing research backgrounds of accountant’s knowledge structure are followed: economic environment, education support, and information technology etc.2. The Structural System of Knowledge of Accounting Major at Domestic CollegeThe aim of talent majored in accounting cultivation at higher vocational colleges is training an application-oriented as well as high-quality professional talent, who has a sound moral, intellectual physical and aesthetic development, can adapt to the socialist market economic demand, possesses spirit of innovation and practical ability; one also has good accounting knowledge and basic techniques, has certain potential for development, as well as is suitable for working in enterprise and administrate unit, in social intermediary 0rganizations as well as engaged in financial accounting of management department.The aim of talent majored in accounting cultivation in undergraduate universities is cultivating an advanced professional talent, who has good ethnical qualities and has a spirit of loyalty to work as well as can apply accounting and other relative disciplinary knowledge and skills creatively. In addition, one can engaged in organizational management, financial accounting, scientific research as well as major teaching in domains of accounting and financial.Currently, only by adjusting in time along with the reform and enrich one’s ailable knowledge, junior accounting staff can fit the position of accounting in this era of fast developing of economies and knowledge explosion. Hence an ideal structure of knowledge can be obtained.First, Mastering constantly issue of accounting standard as well as industry system is the essence for the accounting operator.Secondly, accountant must enrich one’s knowledge of finance and taxation. One should work for the benefits of the enterprise and enterprise employee to the greatest extent.Thirdly, accountant must grasp advanced method of accounting as soon as possible.Fourthly, financial personnel should also master the knowledge of corporation management, human resource, logistic management and production management etc. Moreover, one had better he a thought of whole-hearted enterprise. Otherwise, it would be sink dilemma.Fifthly, it needs to strengthen social public relations ability. On construction of inner enterprise, to realize cherishing the job devotionally, one should be made staff understands and loves the enterprise. On construction of external enterprise, in order to create a good environment for the development of enterprise, one should propagate the business image and expand business reputation.Sixthly, it needs to strengthen ability of professional judgment. Facing the change of variable business and market, accountant should carry out professional evaluation on the basis of abundant knowledge.In addition, one must he much divergent thinking and soften-logical thinking. Thus it can be reduce mistakes, so as to better service to enterprise.3.Investigation and Analysis of the Present Condition of Junior Accounting StaffJunior accounting staff in our country occupies a considerable proportion in accountants. Along with the development of Chinese market economy as well as the improvement of nation’s opening degree, domestic enterprises are exposed to the increasingly uncertain factors and increasingly severe domestic as well as international competitions. Hence, the performance of junior accounting staff is getting more and more important. According to the current status, the article designed a investigate questionnaire, Trough Through investigation, we know the employment situation of some participants and the primary accounts’most useful knowledge and urgent strengthen knowledge during college .Then we do some analysis and forward some advice.4. Reform and Thinking on Related IssuesWe he investigated the accounting educational objectives of junior accounting staff through the questionnaire survey. Reinforcing the cognition on teaching method in-accounting education. And paying attention to the orientation in teaching materials.All in all, the result shows that knowledge structure of accounting major is still relatively limited; however interdisciplinary knowledge of commercial management and in the field of humanity he not attracted much attention. Besides, we know few about the techniques and there are weaknesses in the nurturing of accounting talents. The above status must be improved and strengthened in education in future.Based on the above conclusions, in order to adapt to our country development of society and economic, this paper argues that accounting education in colleges and universities of our country should be improved from followed aspects: enhancing the teaching reform of accounting practice; establishing the aim of cultivating talents and making the countermeasure; integrating indespendensable teaching materials. ⅰTeaching segment of accounting practice is weak; external-campus accounting practice is in a mechanical way.ⅱIntramural accounting experiment is lack of comprehensiveness. The goal of training accounting professionals in university is oriented as cultivating an advanced application talented person with all-sided abilities in these aspects of morality and intellectuality and gymnasium. One also has solidify theoretical foundation in subjects of economics, management and accounting theory; Furthermore, one must master the basic knowledge , methods and skills of business accounting, should understand Accounting Law, Accounting Standard as well as relevant Economic Laws. In addition, one should also possesses strong ability of practical accounting, high comprehensive quality and innovation consciousness.Building a rational system for teaching and practice, which accord with the goal of training accounting talent ’s requirement. That is an important approach of strengthening practice ability and innovation ability of students. Therefore, training accounting professional talents needs to show a thought of‘strengthening and application; emphasizing social practice;giving prominence to innovation’. To realize the hierarchical structure as well as diversification in form. Thus build a‘three factors to one’cultivating system: cultivation about essential professional quality, accounting practical ability and integrated practical quality.Teaching materials are the key basis for teaching. They are also the important resource for students to study independently. There are problems on quality of current vocational textbook of the accounting course, which are exist in building curriculum system as well as arranging for the content of teaching materials.
论文关键词： 会计人员知识结构；会计人才培养；会计实践教学；
Abstract（英文摘要）：www.328tibet.cn The amount of financial managers of enterprise is large. To distinguish those financial personnel according to one’s duty and skill level, it is found that showed a pyramid shape. Junior accounting staff occupies a large percent of the financial managers of enterprises. Junior accounting staff plays an important role in aspect of financial management of enterprise. Enterprise management information inputs as well as production should be processed by the junior accounting staff. Their works concern the basis of financial management of enterprise. Many advanced financial management talents are also promoted from primary duties. Consequently, cultivating a high-quality junior accounting staff is a basic work for improving enterprise management level.1.The Theoretical Basis and Research Background of Structure of KnowledgeThe famous thought—‘Knowledge is power’represented by Bacon, which means one does not work if he has no knowledge. Furthermore, one’s behior that is just his comprehension, which is gained through reality and thoughts. No reasons no results. If one intends to he ability to change nature, who must understand nature, i.e. knowledge is a prerequisite and foundation for forming capability.From the point of epistemological, knowledge is man’s response to the objective law, is a spiritual product of knowing the world, society as well as peoples for human beings, and is a systematic generalization based on human experience.So-called structure of knowledge is a state of internalization of human knowledge in man’s brain. Its model showed stereo metric formula, includes varied proportion of knowledge, correlation, interaction as well as certain whole function is obtained. That is also a mutual coordinated knowledge system with certain level formed by someone’s mastered knowledge.Accounting has a marked characteristic of specialty and technique as well as has an independent professional background. As a professional technician, accounting plays a pivotal role in operation of society. Along with the development of socialist market economy in our country, accounting plays an increasingly important role. No matter in aspects of national economic macroscopic control as well as optimization of resource allocation, or strengthens management in units as well as safeguarding the market economic order. Accounting is a social system. Moreover, it should be adapted to the environment as well as should be changed with the change of environment. The main influencing research backgrounds of accountant’s knowledge structure are followed: economic environment, education support, and information technology etc.2. The Structural System of Knowledge of Accounting Major at Domestic CollegeThe aim of talent majored in accounting cultivation at higher vocational colleges is training an application-oriented as well as high-quality professional talent, who has a sound moral, intellectual physical and aesthetic development, can adapt to the socialist market economic demand, possesses spirit of innovation and practical ability; one also has good accounting knowledge and basic techniques, has certain potential for development, as well as is suitable for working in enterprise and administrate unit, in social intermediary 0rganizations as well as engaged in financial accounting of management department.The aim of talent majored in accounting cultivation in undergraduate universities is cultivating an advanced professional talent, who has good ethnical qualities and has a spirit of loyalty to work as well as can apply accounting and other relative disciplinary knowledge and skills creatively. In addition, one can engaged in organizational management, financial accounting, scientific research as well as major teaching in domains of accounting and financial.Currently, only by adjusting in time along with the reform and enrich one’s ailable knowledge, junior accounting staff can fit the position of accounting in this era of fast developing of economies and knowledge explosion. Hence an ideal structure of knowledge can be obtained.First, Mastering constantly issue of accounting standard as well as industry system is the essence for the accounting operator.Secondly, accountant must enrich one’s knowledge of finance and taxation. One should work for the benefits of the enterprise and enterprise employee to the greatest extent.Thirdly, accountant must grasp advanced method of accounting as soon as possible.Fourthly, financial personnel should also master the knowledge of corporation management, human resource, logistic management and production management etc. Moreover, one had better he a thought of whole-hearted enterprise. Otherwise, it would be sink dilemma.Fifthly, it needs to strengthen social public relations ability. On construction of inner enterprise, to realize cherishing the job devotionally, one should be made staff understands and loves the enterprise. On construction of external enterprise, in order to create a good environment for the development of enterprise, one should propagate the business image and expand business reputation.Sixthly, it needs to strengthen ability of professional judgment. Facing the change of variable business and market, accountant should carry out professional evaluation on the basis of abundant knowledge.In addition, one must he much divergent thinking and soften-logical thinking. Thus it can be reduce mistakes, so as to better service to enterprise.3.Investigation and Analysis of the Present Condition of Junior Accounting StaffJunior accounting staff in our country occupies a considerable proportion in accountants. Along with the development of Chinese market economy as well as the improvement of nation’s opening degree, domestic enterprises are exposed to the increasingly uncertain factors and increasingly severe domestic as well as international competitions. Hence, the performance of junior accounting staff is getting more and more important. According to the current status, the article designed a investigate questionnaire, Trough Through investigation, we know the employment situation of some participants and the primary accounts’most useful knowledge and urgent strengthen knowledge during college .Then we do some analysis and forward some advice.4. Reform and Thinking on Related IssuesWe he investigated the accounting educational objectives of junior accounting staff through the questionnaire survey. Reinforcing the cognition on teaching method in-accounting education. And paying attention to the orientation in teaching materials.All in all, the result shows that knowledge structure of accounting major is still relatively limited; however interdisciplinary knowledge of commercial management and in the field of humanity he not attracted much attention. Besides, we know few about the techniques and there are weaknesses in the nurturing of accounting talents. The above status must be improved and strengthened in education in future.Based on the above conclusions, in order to adapt to our country development of society and economic, this paper argues that accounting education in colleges and universities of our country should be improved from followed aspects: enhancing the teaching reform of accounting practice; establishing the aim of cultivating talents and making the countermeasure; integrating indespendensable teaching materials. ⅰTeaching segment of accounting practice is weak; external-campus accounting practice is in a mechanical way.ⅱIntramural accounting experiment is lack of comprehensiveness. The goal of training accounting professionals in university is oriented as cultivating an advanced application talented person with all-sided abilities in these aspects of morality and intellectuality and gymnasium. One also has solidify theoretical foundation in subjects of economics, management and accounting theory; Furthermore, one must master the basic knowledge , methods and skills of business accounting, should understand Accounting Law, Accounting Standard as well as relevant Economic Laws. In addition, one should also possesses strong ability of practical accounting, high comprehensive quality and innovation consciousness.Building a rational system for teaching and practice, which accord with the goal of training accounting talent ’s requirement. That is an important approach of strengthening practice ability and innovation ability of students. Therefore, training accounting professional talents needs to show a thought of‘strengthening and application; emphasizing social practice;giving prominence to innovation’. To realize the hierarchical structure as well as diversification in form. Thus build a‘three factors to one’cultivating system: cultivation about essential professional quality, accounting practical ability and integrated practical quality.Teaching materials are the key basis for teaching. They are also the important resource for students to study independently. There are problems on quality of current vocational textbook of the accounting course, which are exist in building curriculum system as well as arranging for the content of teaching materials.
论文关键词： 会计人员知识结构；会计人才培养；会计实践教学；