以会计队伍建设夯实经济治理基础——益阳市会计人员综合素质调查

Construction of Accounting Team to Consolidate the Foundation of Economic Governance: A Survey of Accounting Personnel Overall Quality in Yiyang

在经济欠发达地区,会计工作普遍存在人员素质总体偏低、结构性矛盾突出、复合型人才稀缺、服务质量低位徘徊、会计监督力不从心、经济风险居高不下等问题。由于经济落后人才外流、职业风险持续上升、粗放理财成为常态、以权理财习以为常、知识更新困难重重、职业发展通道单一、利益诉求难以保障、继续教育流于形式等原因,应该以会计监督引领地方经济治理、以会计执法净化会计从业环境、以管理创新强化会计维权力度、以倒逼机制促进会计队伍建设、以分类培训提升会计队伍素质、以市场价值回报会计人才价值、以职技并行拓宽会计职业通道、以联控制度规范农村社区财务,这对于夯实经济治理基础具有积极的意义。

In the underdeveloped regions the accounting problems emerge one after another, such as low personnel quality, serious structural contradiction, the scarcity of inter-disciplinary talents, insufficient accounting supervision, low service quality, high economic risk and so on. This paper explores the reasons of some practical problems, including backward economy and the brain drain, ever-rising occupational risks, widely extensive financial management, financial management by right of power, knowledge update which involves much difficulty, the single career path, inability to guarantee the interests, formalized continuing education. On the basis of the above analysis, this paper proposes a series of strategies and measures. For example, it is to reinforce the accounting supervision to lead the local economic governance, to enhance the accounting enforcement to purify accounting working environment, manage innovation to protect accounting right, it makes use of reversed transmission mechanism to promote the construction of accounting team, and to improve the professional quality by classified training, measure accountant by market value, to broaden accounting profession channel by administrative rank and technical titles parallel system, it is to regulate the finance of rural communities by the joint control system. All above measures may have positive meanings for consolidatin~ the foundation of economic governance.