高级财会人才发展应注重四个“为先”

Senior Accounting Personnel Development Should Pay Attention to the Four "First"

当前,我国高级财会人才十分紧缺,尚不足全部财会从业人员的1%。经济越发展,会计越重要,高级财会人才的奇缺,已成为制约我国经济发展不可忽视的因素。近日,中共中央国务院颁布了《国家中长期人才发展规划纲要(2010-2020)》,为高级财会人才的发展指明了方向,提供了广阔空间。笔者参照会计学、管理学、伦理学等理论,结合多年工作实践,并参考多项文献资料,提出了高级财会人才发展应注重的几个问题,供有关方面参考。

Currently, China＇s top accounting shortage, is lack of accounting personnel all of 1% . The development of the economy, the most important accounting, financial personnel, senior scarce for China＇s economic development has become a negligible factor. Recently, the state council issued the central committee of the communist party of China state long-term talent development program （2010-2020） , the development of talent for senior finance the direction, provides a broad space. According to the author, management, ethics, such as accounting theory, combined with working practice, and puts forward several documents, senior financial talent development should pay attention to the problems of reference.