论提高高职院校财会人员从业素质

On Improving the Quality of Accounting Personnel in Higher Vocational Colleges

当前高职院校财会人员在从业素质方面存在知识老化、业务素质低、综合管理能力弱、法制观念淡薄、服务意识欠缺等问题,难以适应高职院校财会工作不断发展变化的新形势。高职院校应加强财会人员职业道德教育,建立内部控制机制、激励约束机制、人员进出机制和岗位轮换机制,全面提高财会人员从业素质。

The current accountants in vocational colleges are facing many problems in terms of the professional quality,such as the aging of knowledge,low service quality,the weak comprehensive management ability,the weak sense of law,the lack of service consciousness,etc. which are difficult to adapt to the new constantly changing situation of higher vocational accounting work. Vocational colleges should strengthen accountants’ occupation moral education,establish the internal control mechanism,the incentive and constraint mechanism,personnel access mechanism and job rotation mechanism to improve the professional quality of accounting personnel.