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After working for a long time, I feel that accounting is not only a requirement for business ability, but also has many other requirements.
First, business capabilities. Accounting is a professional job, if the accounting foundation is not solid, then it is easy to make mistakes in accounting processing, go wrong accounts, so that financial management is chaotic, and tax audits will also be fined. Therefore, a good accountant must not only have a solid accounting foundation and be proficient in business, but also be proficient in various economic aspects such as tax law and law.
Second, communication skills, in addition to managing their own internal finances, accountants also need to communicate with the outside world. For example, banking, taxation, industry and commerce, statistics, etc., are very annoying. Sometimes when you encounter a department that is not doing things, then good communication skills are very important.
At the same time, the finance department is a very important department of the company, connecting various departments, so communication with internal departments and superior leaders is also important.
Three. Organizational leadership. The accounting supervisor needs to lead and manage the financial work of his own department, not only to complete his own work, but also to lead the staff of the finance department to complete the work of the department, and arrange the rhythm reasonably, so the organizational ability of good financial management is also very important.
Four. Flexibility and adaptability. Although there are many requirements for accounting, sometimes the imperfection and unreasonableness of the system will also bring a lot of changes, and a good accountant must learn to be flexible and adapt to the surrounding environment while adhering to principles.
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Professional quality is the foundation and premise for accountants to engage in accounting work. Similar to other professional qualities, accounting professional qualities also have a certain structural model, which is mainly composed of the mutual influence and interaction of the spiritual layer, the knowledge layer and the behavioral layer. At present, the professional quality of accounting personnel generally has problems such as weak professional concept, low level of education, single business skills and weak sense of competition.
If these problems are not solved in a timely and effective manner, it will affect the improvement of the level of accounting business and the operation of business processes. Therefore, it is necessary to take measures in a planned and multi-level manner to improve the quality of the accounting profession.
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The professional ethics of accounting personnel refers to the ethical norms that accounting personnel should follow in their accounting work, which is an integral part of the accounting work norms and one of the basic qualities of accounting personnel. According to the provisions of the "Accounting Law" and the "Accounting Basic Work Specification", the content of professional ethics of accounting personnel mainly includes:
1. Respect and love the job. Love your job, this is the starting point of doing everything well. Only when this starting point is established will they be diligent and diligent in studying business technology, so that their knowledge and skills can be adapted to the requirements of the specific accounting work they are engaged in.
2. Familiar with laws and regulations. Accounting work is not only a simple bookkeeping, accounting, and reporting work, but also involves law enforcement and compliance issues at all times, in everything, and everywhere. Accountants should be familiar with the financial and economic laws, regulations, and the state's unified accounting system, and ensure that they know the law and follow the rules and regulations when handling various economic operations, and guard the gates according to the law.
3. Handle it in accordance with the law. In accordance with the requirements of the "Accounting Law" to ensure the authenticity and completeness of accounting information, accountants must act according to law, establish their own professional image and dignity of personality, dare to resist unhealthy tendencies, and struggle against all violations of law and discipline.
4. Objective and fair. Accountants should seek truth from facts, be objective and fair in handling accounting affairs. This is a kind of work attitude, and it is also a realm pursued by accountants.
To do a good job in accounting, we must not only have excellent technical skills, but also have the spirit of seeking truth from facts and an objective and fair attitude. Otherwise, they will use their knowledge and skills in the wrong place, and even engage in cheating or cheating.
5. Do a good job in service. The characteristics of accounting work determine that accounting personnel should be familiar with the production, operation and business management of their units, therefore, accounting personnel should actively use the accounting information and accounting methods they have mastered to improve the internal management of the unit and improve economic efficiency.
6. Keep secrets. Accountants shall keep the business secrets of their own units, and shall not provide or leak the accounting information of their units to the outside world without permission, except as provided by law and with the consent of the person in charge of the unit. Due to the nature of accounting work, accountants have the opportunity to understand the financial situation and production and operation of their units, and may understand or master important business secrets, so they must strictly keep secrets.
Leaking secrets is an unethical behavior, and accountants should establish the concept that divulging trade secrets is taboo, strictly keep the internal secrets they know at all times and under all circumstances, and cannot disclose trade secrets to the outside world at will.
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1. Understand and be familiar with the various financial and accounting regulations, guidelines and policies formulated by the state in a timely manner, strictly implement and abide by the relevant legal systems such as economic law, accounting law, tax law, accounting standards and general financial principles, strengthen legal awareness, improve their own ideological literacy, and know how to use the law to protect their legitimate rights and interests, and know how to use the law to restrain their own thoughts and behaviors.
2. Strong professional and technical skills and management skills and a broad knowledge vision. In addition to basic professional knowledge and technical skills, students should also master current affairs and policy knowledge, financial and taxation knowledge, banking and financial knowledge, official document writing knowledge, enterprise management knowledge, computer operation knowledge, production business knowledge, mathematical statistics knowledge, foreign language reading and writing knowledge, and foreign-related economic and trade knowledge; Understand the knowledge of transportation geography, laws and regulations, advertising and public relations, etc. Enhance management skills, so that both knowledge and ability, skills and techniques are developed.
3. Have noble professional ethics and a strong spirit of dedication and love. Persistent and love their own work, down-to-earth, pragmatic, hard-working, enthusiastic, conscientious, selfless dedication. Constantly improve yourself and constantly transform yourself.
4. Obey the arrangement, respect the leadership, and take the initiative to contact and communicate with relevant functional departments. Actively take the initiative to make suggestions for the leadership, timely and accurate economic prospects, put forward various economic alternatives, formulate various economic plans, and effectively control financial accounting. Discuss and communicate with relevant leaders and departments on everything.
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Accounting Ethics;
Accounting Professional Thinking;
Accounting professional competence;
Accounting knowledge and skills.
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1. Dedication and love. Accountants should love their work, work hard to study the business, and adapt their knowledge and skills to the requirements of the work they are engaged in.
2. Accountants should be familiar with financial laws and regulations; The national unified accounting system and the relevant regulations of the unit.
3. Accountants shall carry out accounting work in accordance with the procedures and requirements stipulated in the accounting system to ensure that the accounting information provided is legal, true, accurate, timely and complete.
4. Objective and fair. Accountants should seek truth from facts, be objective and fair in handling accounting affairs.
5. Do a good job in service. Accountants should do their best to improve the internal management of the unit and improve the economic efficiency.
6. Keep secrets. Accountants shall keep the business secrets of their own units, and shall not provide or leak the accounting information of their units to the outside world without permission, except as required by law and with the consent of the leaders of the units.
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Regarding the basic literacy of accounting personnel, I personally think that the following conditions should be met: 1Passionate about accounting and willing to work hard for it. 2.
Have good moral conduct, be strict with yourself, and abide by professional ethics. 3.Be diligent and diligent, constantly learn on the job, and grow in learning.
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As for the question you mentioned, people have all kinds of opinions, and it can be considered that the wise see the wise, and the benevolent see the benevolent. Only after extensive discussion in the industry, a rule comes out, and everyone implements it.
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1. Knowledge literacy. Knowledge literacy refers to the fact that accountants must master the theoretical knowledge, laws and regulations and accounting standards related to accounting disciplines, as well as understand the relevant knowledge of enterprise operation and management. Accountants need to constantly update and improve their knowledge level to adapt to economic development and accounting regulations.
2. Skill literacy. Skill literacy refers to the fact that accountants must master the professional skills of accounting, preparation of financial statements, financial analysis, etc., and be able to accurately handle accounting business and prepare financial statements that comply with accounting standards. Accountants need to continuously improve their skills through practice.
3. Moral literacy. Moral literacy refers to the fact that accountants must abide by professional ethics and have high professional ethics and moral qualities, such as honesty and trustworthiness, strong sense of responsibility, fairness and objectivity, confidentiality, etc. Accountants need to maintain a clear mind, a strong sense of responsibility and good ethics at all times to ensure the integrity, reliability and fairness of their work.
Ways to improve the quality of the accounting profession:
1. Keep learning and updating knowledge. Accountants need to continuously learn new accounting regulations and accounting standards, and master the latest accounting theories and practices to adapt to economic development and the continuous changes in accounting regulations.
2. Strengthen the accumulation of practical experience. Through the accumulation of practical experience, accountants can better cope with various complex accounting business processing situations and improve the efficiency and quality of work.
3. Improve professional ethics. Accountants need to strictly abide by professional ethics and have high professional ethics and moral qualities, such as honesty and trustworthiness, strong sense of responsibility, impartiality and objectivity, confidentiality, etc., to ensure the integrity, reliability and fairness of their work.
4. Strengthen teamwork and communication skills. Accountants need to communicate and collaborate well with other departments to jointly promote the development and management of the enterprise.
5. Improve their overall quality. Accountants need to continuously improve their comprehensive quality, including language skills, computer skills, English proficiency, etc., in order to adapt to the international accounting work environment.
Buy the financial accounting of financial enterprises, it's a little complicated, but it's not a lot of trouble with non-profit.
The basic work of accounting is the basic link of accounting work and is also an important foundation for economic management. It includes the establishment of a post responsibility system for accounting personnel, the use of accounting subjects, the filling of accounting vouchers, the registration of accounting books, the preparation of accounting statements, the management of accounting files, and the handling of accounting handover.
Isn't it difficult, let's go to a small accountant first, and then slowly move up.
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1. Review the original vouchers;
2. Fill in the accounting vouchers according to the original vouchers; >>>More