Abstract: The current Chinese economy and the rapid development of social undertakings in various enterprises and institutions deal with the increasing complexity of the business of the accounting professional competence of employees have higher requirements, as the handling of internal and external economic interests and the enterprises of financial information analysts and providers, accounting personnel in solving financial issues related to economic and social aspects of the subject are playing an increasingly important role, how to enhance their professional competence has also become an important issue we need to consider one's own paper analyzes the current practitioners characteristics and work environment, combined with the current economic and social context of the job requirements for accounting practitioners, drawn how to enhance their professional competence of some of the ways.
Keywords: accounting practitioners, occupational Competence, pathways
The so-called professional competence, refers to the staff for their competence in a particular occupation and its intended target in accordance with the degree of completion of a job, and accounting practitioners of occupational competence is defined as an accounting workers through the use of existing data for the extent and the supply of accounting information processing effect current economic and social context, how to enhance the professional competence of accounting practitioners, is the right measure of economic efficiency, the usefulness of financial information to ensure that an important condition for stakeholders make important decisions also have a crucial role if the lack of professional competence of, the relevant enterprises and institutions will bring serious harm, obstruct its development.
First, the current accounting practitioners analyze their own characteristics
(A whole have a high sense of responsibility and seriousness of the professional spirit, but there are still part of the staff of the lack of due professional care.
(Two accounting practitioners can basically have the necessary basic knowledge of accounting and related business sense, but under the new situation the accounting field for electronic operation and office automation lack the ability to grasp, for the relevant areas there is a certain lack of ability to accept new things.
(Three accounting personnel in our country can be satisfactorily completed the majority share of the business, but in the ability to delve into the business and the spirit of excellence, there are still some deficiencies. (Four with basic professional ethics, but some practitioners still weak legal consciousness accounting phenomenon.
Second, the current analysis of accounting practitioners working environment
(A relevant state departments continue to strengthen legal construction accounting field, the increasingly sound accounting system for accounting practitioners for routine business processing guidelines and provide a good benchmark.
(Two community to strengthen the accounting profession seriously, for the accounting profession growing social demand, increasing competition in the field under the premise of accounting elite also promotes the emergence and development of the industry note will be.
(Three modern enterprise management increasingly toward improving the internal control system, but there are still some companies lack the internal control and even out of control for accounting personnel information distortion caused by fraud planted serious problems.
(Four for the entry accounting staff to continue ongoing education and achieved good results in the other hand, enterprises and institutions also contributed to the increasingly complex accounting practitioners work more difficult, work pressures, sometimes just through continuing education has unable to meet the accounting requirements of the Professional Competence. posted on free download http://eng.hi138.com
Third, enhance the professional competence of accounting practitioners an important way
How to enhance professional competence of accounting personnel, in the previous analysis employing its own characteristics and work environment on the basis of the following channels will also benefit from their own efforts and good accounting practitioners working environment shaping the two considerations. Described as follows:
(A state departments of accounting practitioners to create a good social environment
Accountants' Professional competence is bound to be subject to a variety of adverse factors, social influence and interference to create a good accounting environment to enhance their professional competence has become an important prerequisite for sex, therefore, the relevant departments should continue to improve through the relevant system and the community on the "integrity" and creating an atmosphere friendly and work to create a good platform for practitioners.
(Two to establish a complete system of moral education
From the direction of speaking, to strengthen the accounting professional ethics is a long-term systematic project, arduous tasks and all the way, which requires not only national social ethics for the accounting profession to provide the necessary supervision system construction, maintenance and security, but also the long-term needs of each accounting personnel tireless efforts to ensure the educational effect, accounting ethics education should grabbed accounting students to fully understand the importance of professional ethics, took positions in their career before the lofty ideals for the future are engaged properly treat yourself The accounting profession, so dedicated, music industry, diligence and industry, its good moral character and lay a solid foundation.
(Three enterprises to establish a sound and effective internal internal accounting controls
Internal control system is an important part of modern enterprise management system, but also the internal financial management and accounting of the basic specification, the units should be based on relevant laws and regulations, combined with the department or the system's actual formulate its own business characteristics appropriate to the unit and management requirements of internal accounting control and restraint mechanisms. Specifically accounting work is to define the duties and powers related personnel, work order and discipline required to do by the book, reducing the impact of human factors to improve the efficiency and quality of accounting work to prevent operational risks from occurring.
(Four enhanced efforts to promote continuing education and the implementation of the results should be the formation of the accounting profession in school education, pre-service education and continuing education multi-level, comprehensive accounting ethics education system, with particular emphasis on the conduct of continuing education should be through advocacy practitioners to learn Marxist ethics. establish the scientific worldview, life now and professional ethics. them in professionalism, ethical business behavior awareness and self-education, self-training and self-transformation to be sublimated, is improved, so that it with a strong sense of moral obligation and firm moral beliefs and work ethic.
(Five accounting practitioners to establish their own sense of lifelong learning, learning new things constantly adapt to the complex needs of the occupational environment, and through professional knowledge and awareness of the law, to further enhance the sense of responsibility and professional care of themselves.
In short, the current backdrop, only the state, society and their own employees to work together to achieve accounting practitioners will actually enhance the professional competence of its areas of work to play its important in financial analysis, to provide the necessary security functions of the information provided. Posted to free download http://eng.hi138.com