What are the capabilities of our accounting talents?

In my opinion, in order to cultivate a managerial financial and accounting talent, we need to grasp three points: professional financial knowledge and skills, management skills, professional ethics and conduct. If all three of these can be done, I believe that this should be an accounting talent with "both virtue and art".

First, about professional financial and accounting knowledge and skills. Taking ACCA, for example, you can learn that in fact, management knowledge runs through professional courses such as financial accounting, management accounting, financial management, etc., and professional ethics also permeates many courses.

Second, about management skills.

ACCA emphasizes experience and competence, and to achieve this work experience, a mentor is required. Generally speaking, this mentor is your direct supervisor, preferably a CPA. This gives you a certainty about what you want to do, what you want to do.

Third, on professional ethics and conduct. Many of the practical experience requirements mentioned above are related to professional ethics. In addition, ACCA's offer a course that has so far been unique to the world, called the "Professional Ethics Training Course".

When you open the course, there is a simulated animator who will say something, such as what you are going to do today, and then let you choose what to do about it? The results of your choices are actually a reflection of your values and professional ethic.

The competencies that an accountant should possess are described as follows:

1. Ability to carry out accounting. Accountants should keep accounts, settle accounts, and report accounts on the basis of actual economic operations, so that the procedures are complete, the contents are true, the figures are accurate, and the accounts are clear. It is the most basic duty of accountants to carry out accounting and provide true and reliable accounting information that can meet the needs of all parties in a timely manner.

2. The ability to implement accounting supervision. The accounting institutions and accounting personnel of each unit shall exercise accounting supervision over their own units. Rolling trillion accountants will not accept untrue and illegal original vouchers; The original vouchers with inaccurate or incomplete records shall be returned and required to be corrected and supplemented; Revenues and expenditures that violate the provisions of the state's unified financial system and financial system shall not be handled.

3. The ability to formulate specific methods for handling accounting affairs in the unit.

4. Ability to participate in and formulate economic plans and business plans, and assess and analyze the implementation of budgets and financial plans.

China's accounting law stipulates that accountants should have the necessary professional knowledge;

The chief accountant shall be a person with professional and technical qualifications of accountant or above;

The appointment and removal of debtors and accounting supervisors of accounting institutions of state-owned enterprises and public institutions shall be subject to the consent of the competent unit, and shall not be arbitrarily transferred or replaced;

If the accounting personnel are loyal to their duties, adhere to the principles, and are wrongly handled, the competent unit shall instruct the unit to make corrections; If the person neglects his duties, loses his principles, and is unfit to serve in accounting work, the competent unit shall instruct the unit to remove or remove him;

Accounting personnel who transfer work or leave their jobs must go through the handover procedures with the pick-up personnel, and the general personnel must go through the handover procedures, which shall be supervised by the debtor and accounting supervisor of the accounting institution.

The debtor and the accounting supervisor of the accounting institution shall handle the handover formalities, and the leader of the unit shall supervise the handover, and when necessary, the competent unit may send someone to supervise the handover.

1. Accounting science literacy.

With the deepening of accounting reform, the shortening of the cycle of updating financial and accounting knowledge, especially the introduction of new accounting standards, there are many problems worth studying in accounting practice. With the rapid development of information technology and the continuous emergence of new accounting methods, full-time accounting teachers should conform to the trend of accounting reform, continue to learn, establish the concept of lifelong learning, constantly improve their professional level and professional ability, and constantly optimize their own knowledge structure, especially the relevant new knowledge of the profession, the development of trends, and the understanding of relevant policies, and conduct scientific research from the aspects of broadening the new model, new content, new methods, and new means of accounting education, and continuously improve their scientific research level. So as to better serve accounting education and teaching; Only by continuing to learn, constantly accumulating extensive and extensive professional knowledge and knowledge of other disciplines closely related to the major, graduating from the accounting major and grasping the basic ideas and methods, can we guide students to "learn to learn", meet the needs of the times, and better complete the glorious mission given by history.

2. Accounting ideological and methodological literacy.

Accounting thinking method is tacit knowledge, which is based on accounting professional knowledge. Full-time accounting teachers need to summarize and refine in practice, consciously infiltrate in teaching, enlighten students' thinking, and improve students' ability to solve problems and analyze problems.

3. Accounting ability literacy.

Through the investigation of the needs of enterprises, it is shown that at present, large enterprises recruit accounting talents to indicate that they must have more than two years of accounting experience or senior financial personnel with accountant qualification certificates, and the accounting personnel who are required to apply for the job, in addition to having accounting professional knowledge, need to have various comprehensive qualities and abilities, such as quick thinking, analytical skills, interpersonal skills and practical operation ability, etc., so that the students trained by higher vocational colleges have these abilities. Accounting teachers in higher vocational colleges are required not only to have solid basic knowledge, a high level of professional theory teaching, good language skills, the ability to design classroom teaching activities, the ability to organize and plan, etc., but also to have the ability to guide standardized accounting professional skills. For example: accounting ability, financial management ability, economic activity analysis ability, computer operation ability and the ability to apply financial computerized software, etc.

The competencies you need to have as an accountant are:

1. Operational skills.

1. Proficient in various formulas and other functions of Excel, and the specific application of office software in financial work.

2. Proficient in the operation of financial software.

2. Knowledge and skills.

1. Register the accounting voucher according to the original voucher, and then prepare the account summary table at the end of the month or regularly to register the general ledger (the reason why the registration at the end of the month is because it is necessary to pass the trial balance of the account summary table to ensure that the record is not wrong), and register the sub-ledger according to the accounting voucher for each transaction.

2. At the end of the month, it is necessary to pay attention to the withdrawal of depreciation, amortization, etc., and at the end of the month, taxes and additional urban construction tax, education surcharges, etc. should be withdrawn.

3. Prepare balance sheet, income statement and cash flow statement. Declare various types of taxes on a quarterly and annual basis.

4. Write notes to the report with binding vouchers, and do work such as budget summary and analysis tables at the end of the year.

3. Communication skills.

2. In addition to professional communication skills, financial and accounting personnel need more communication skills. Finance and accounting should look at the problem from the perspective of the unit, and communicate with other departments such as business, and communication between the accounting department and other departments is particularly crucial.

First of all, accountants should have solid and profound business knowledge, such as financial accounting, management accounting, financial management and auditing knowledge, and should also master relevant professional knowledge, such as general business knowledge, finance, finance, international science, money and banking and human resource management, etc., familiar with enterprise business processes, product production processes, etc.

Innovation ability: Financial accounting is an important part of enterprise operation, in addition to achieving financial innovation, it should also provide constructive and actionable suggestions and information for enterprise innovation. For example, accountants can use advanced scientific and technological means to use certain methods to account for and supervise the cost of enterprise R&D projects and their possible benefits, so as to promote engineering and technical personnel to complete technological innovation and product innovation; Work with retailers and wholesalers to improve product sales and achieve marketing innovation.

Ability to sort out and analyze information: many businesses of the enterprise, such as production, procurement, inventory, sales, human resources, etc., are closely related to accounting information, and accounting information is generated when business occurs. The financial department is a service organization, and its service objects mainly include business operators, investors, creditors, merchants, buyers, etc.

A robust financial system generates a lot of data every day, quickly providing the right people with the right, up-to-date, time-based information. For example, through financial analysis, tell the operator when to adjust, how to solve the cost problem, what kind of investment plan to choose, etc., with the improvement of communication technology and network efficiency, financial analysis will become the mainstream of accounting work, the responsibility of financial personnel is mainly to engage in financial analysis, through the Internet query data, constantly collated, analyzed, so as to improve the quality of accounting information. It can be said that in the era of knowledge economy, what is important is not the ability to obtain information, but the ability to organize and analyze information and the ability to respond quickly.

Valuing intangible assets: In the era of industrial economy, people value tangible assets, but in the era of knowledge economy, intangible assets are valued. At present, the value-added intangible assets of knowledge-based enterprises have brought far more benefits to enterprises than the value-added of tangible assets.

Therefore, accountants should strengthen the management of intangible asset projects, strengthen the implementation of human resource accounting, and promote enterprise employees to pay attention to intangible assets with knowledge as the main body by improving their own accounting, analysis and decision-making methods and means.

Awareness of lifelong learning: all economic activities in the era of knowledge economy will be accompanied by a learning process, the enterprise itself is a learning institution, the intellectualization and intellectualization of the whole social life require accountants to insist on learning, learning, and re-learning. Do live to be old and learn to meet the needs of work.

(1) On the comprehensive ability of the profession.

Higher vocational accounting education must closely focus on the cultivation of professional comprehensive ability, emphasize the pertinence and practicability of the knowledge learned, take the theoretical teaching as the degree, do not need to set up courses according to the discipline, should not emphasize the systematization and integrity of the discipline, and highlight the practical teaching service in the theoretical teaching, so that the cultivated students are highly adaptable and quick to get started. The education of accounting talents is not only related to the training of students in schools, but also in cooperation with enterprises, strengthening practical teaching links, and realizing the interactive training between schools and enterprises.

2) Cultivate students' self-learning ability and improve students' practical skills.

Colleges and universities should abandon the indoctrination teaching method, change the teacher-centered to the student-centered, and change from the process of imparting knowledge to the process of cultivating students' ability, so that students can gradually develop the habit and ability of self-learning and constantly updating knowledge. At the same time, it is necessary to increase the proportion of class time in accounting experiments and practical courses, cultivate students' ability to solve practical problems and innovate ability, and improve students' professional quality.

3) Pay attention to the comprehensive quality training and personalized development of accounting students.

Teaching in colleges and universities focuses on the transfer of knowledge, but there is not much progress in comprehensive quality education. Starting from the freshman year, the school should arrange various ability training according to the characteristics of the major to achieve the all-round development of students, and at the same time guide students to carry out conscious self-planning, so that they can have more abilities on the basis of mastering professional knowledge, including language expression, communication and coordination, interpersonal communication, problem analysis, problem-solving ability and innovative spirit. At the same time, it focuses on cultivating students' thinking ability and professional judgment ability, and provides space and environment for students' personality development, so as to cultivate talents who can change with the change of environment and career.

4) Strengthen the cultivation of students' professional ethics.

The cultivation of professional ethics should be the responsibility of college teachers and accounting educators, and colleges and universities should strengthen the education of professional ethics and integrity for students. The concept of professional ethics can not be achieved overnight, colleges and universities should start with the enrollment of new students and run through the education of graduation and leaving school, and grasp it as a regular education, so that the concept of professional ethics and integrity can penetrate into students and avoid immorality after work.