我国管理会计人才体系建设存在的问题和对策研究

Problems in the Construction of Management Accounting Talent System of China and Solutions

随着管理会计人才概念被提出以来,管理会计人才体系建设逐渐成为会计行业的焦点问题。然而,因管理会人才体系的构建尚处于发展初期,还存在诸多问题亟待解决,如管理会计组织构建不健全、理论联系实践能力不够契合。本文从管理会计人才构建的紧迫性和重要性着手,剖析了当前管理会计人才体系构建存在的主要问题,并结合实际情况,提出了相应的解决策略,以期为我国管理会计人才体系的建设提供借鉴与参考。

A series of problems such as imperfect organization and underdeveloped capability of linking theories to practice are calling for solutions although the talent system construction for management accountants has drawn the attention of the whole industry ever since the concept of management accounting talents was proposed.On the basis of an analysis of the urgency and importance of the construction of such a system,a study was made of some of the principal problems in current development together with corresponding solutions,aiming to help with the construction of the system in China.