新常态下提高企业会计人员核心竞争力的研究
新常态下提高企业会计人员核心竞争力的研究(论文15400字)
摘 要
中国的发展步伐逐渐进入新常态,同时我国面临着机遇和挑战。新经济常态环境既是经济转型升级的契机,也是提升会计人员核心竞争力的契机。目前,大多数会计人员在市场环境中的素质不高,难以适应这个时代的变化,与世界先进国家相比,仍存在较大差距,仍有一些地方不适应我国社会经济发展的需要。会计人员作为会计管理的第一资源,是会计职能的主体,会计人员的素质决定着企业管理的水平 ,因此提高会计人员的核心竞争力也不得不提上日程。
随着经济的不断发展,企业的发展需具备很强的竞争力。会计部门的资金利用规划和财务报告分析是企业发展的有力保障,但在这一阶段,会计的许多公司都或多或少的存在一些问题,只有处理并解决了这些问题,才能最大限度地在企业发展中发挥会计人员的作用,巩固经济地位的浪潮企业。
关键词：新常态;核心竞争力;会计人员
Abstract
China's pace of development has gradually entered the new normal, while China faces opportunities and challenges. The normal environment of the new economy is not only an opportunity for economic transformation and upgrading, but also an opportunity to enhance the core competitiveness of accounting personnel. At present, most of the accounting personnel in the market environment, the quality is not high, it is difficult to adapt to the change of the times, compared with the advanced countries in the world, there is still a wide gap, there are still some places do not meet the needs of social and economic development in china. Accounting personnel as the first resource of accounting management, accounting function is the main body, the quality of accounting personnel determines the level of enterprise management, therefore, to improve the core competitiveness of accounting personnel also have to be put on the agenda.
With the continuous development of economy, the development of enterprises need to have strong competitiveness, the accounting department funds use planning and financial reporting analysis is a powerful guarantee for the development of enterprises, but at this stage, there are some problems more or less many companies accounting, and only to solve these problems, in order to maximize the accounting the role of staff in enterprise development, consolidate the economic status of the tide.
Key Words: new normal ;core competence ;accounting personnel
一、绪论
（一）研究背景
随着我国社会主义市场体制的激励和完善,从而越来越深入地融入到国际经济发展的大循环新常态背景下。企业的竞争愈来愈猛烈,提升会计人员核心竞争力已成为企业成功的关键因素。培养企业会计人员的核心竞争力,加强、维护和评价已经成为中国会计领域亟待解决的重大问题。
新常态是本轮金融危机暴发之后,最近几年来国际上描述国家经济与金融状况的一个经常使用的说法。据统计,在中国会计从业人员总人数达到1700万左右,会计人员总数已突破20万,培养高端人才的会计超过1000人。从上面的数据可以判断出我国会计人员少,不过虽然中国是一个人口大国,但人才缺口仍然远离会计,新的高层次人才仍然缺乏,在新的社会形势下,会计人才的供给和需求之间严重失衡。
在新常态条件下提升会计人员核心竞争力的研究背景可以从三个方面进行论述:社会背景、经济背景和理论背景。首先,从社会背景出发,对会计人员核心能力研究的社会背景可以概括为社会劳动结构的变化和知识经济对企业行为的影响。其次,从经济背景出发,从竞争形势的变化分析会计人员核心能力。最后,理论背景,会计学科是管理的一个分支学科,从理论体系角度出发,提高企业会计人员核心竞争力是由于企业核心竞争力理论的发展和完善。