Professional introduction to accounting

Introduction to the accounting major

1. Overview:

The accounting major is a secondary discipline under the discipline of business administration. This major cultivates people with financial, Senior professionals in the discipline of business administration who have knowledge and abilities in management, economics, law, etc., have the basic ability to analyze and solve financial and financial problems, and can engage in accounting practice, teaching, and scientific research in enterprises, institutions, and government departments.

2. Research directions

The main research directions of accounting are: (01) Financial accounting theory and method (02) Modern management accounting and corporate finance (03) Basic accounting theory and Methods (04) International Accounting (05) Basic Auditing Theory and Methods (06) Accounting Information System (07) Corporate Finance and Government Accounting

(Note: The research directions of major universities are different Different, take Xiamen University as an example)

3. Training objectives

This major cultivates knowledge and abilities in management, economics, law and accounting, and can work in enterprises and institutions. Senior professionals in business administration disciplines who are engaged in accounting practice, teaching, and scientific research in units and government departments.

4. Training requirements

Students in this major mainly learn the basic theories and basic knowledge of accounting, auditing and business management, receive basic training in accounting methods and techniques, and have the ability to analyze and Basic ability to solve accounting problems. Graduates should acquire the following knowledge and abilities:

(1) Master the basic theories and basic knowledge of management, economics and accounting;

(2) Master accounting Learn qualitative and quantitative analysis methods;

(3) Have strong language and written expression, interpersonal communication, information acquisition capabilities and basic abilities to analyze and solve accounting problems;

(4) Be familiar with domestic and foreign accounting-related guidelines, policies and regulations as well as international accounting practices;

(5) Understand the theoretical frontiers and development trends of this discipline;

(6) Master the basic methods of literature retrieval and data query, and have certain scientific research and practical work capabilities.

5. Main disciplines

Business administration, economics, and law.

6. Postgraduate Entrance Examination Subjects

(101) Ideological and Political Theory (201) English I (303) Mathematics III (808) Management and Managerial Economics

< p> (Note: Taking Xiamen University as an example, the examination subjects of each institution are different) Development prospects of accounting major

One end is cold and the other is hot

The next five years

Shortage of senior financial management personnel

In Guangdong, the 10 most difficult job types to find a job include accounting personnel, with two or three people competing for one position. However, the reporter also learned from the HR of several companies that what the company lacked was accountants, but the positions were positioned as senior financial managers. The entire accounting talent market is severely oversupplied, but it is difficult for companies to find high-quality financial management talents. This has resulted in a current situation in the accounting industry where one is cold and the other is hot.

It is understood that as of the end of 2005, the total number of accounting qualification certificates issued nationwide exceeded 10 million, reaching 10,558,610 people. Among these many practitioners, 80,567 have obtained senior accountant professional and technical qualifications, accounting for about 0.8% of the total. There are about 5.18 million people with undergraduate or junior college degrees, accounting for about 49% of the total. The number of people with master's degree or above is 33,829, accounting for about 3% of the total.

The reporter interviewed Ms. Yang Qin, 51job HR Management Consulting Director and Editor-in-Chief of "Human Capital". She analyzed the current demand for talent in the domestic accounting industry. From a national perspective, the current accounting industry Among personnel, the supply of ordinary financial personnel exceeds demand and has shown a weak trend, while senior accounting practitioners are in short supply. In the next five years, there will be a severe shortage of senior financial management talents in China. Judging from current data, the gap reaches 60%.

From a geographical perspective, currently most of the mainland's senior financial management talents come from Hong Kong and overseas, and there are very few senior accounting talents trained by the mainland. ?

Recently, media reported that a survey jointly conducted by a human resources consulting company and ACCA (Association of Chartered Certified Accountants) also confirmed this. The survey showed that senior accounting personnel have always been a talent shortage in enterprises. , the financial director was listed as one of the six most urgently needed accounting talents by the interviewed companies.

Salary and benefits

Three-level differentiation

The difference in Beijing is more obvious

From the perspective of salary and benefits, according to the position, The difference is significant. Nationwide, the average annual salary of financial managers is 77,300 yuan, that of financial supervisors is 41,293 yuan, and that of ordinary financial personnel is 27,005 yuan. In Beijing, the prices are 114,000 yuan, 68,900 yuan, and 44,240 yuan respectively. Judging from the annual salary increase of financial personnel at all levels, the annual salary increase of national financial managers is 9.0%, and the annual salary increase of ordinary financial personnel is 7.3%. The differences in Beijing are even more obvious. The annual salary increase of financial managers is 16.0%, the annual salary increase of financial supervisors is 13.6%, while the annual salary increase of ordinary financial staff is only 5.0%. This shows that financial executives will become the main force that enterprises compete for in the future talent market. Employment direction of accounting majors

Domestic-funded enterprises

Occupational status: This area has the greatest demand for accounting talents, and it is also the largest employment direction for accounting graduates. For many small and medium-sized domestic enterprises, especially private enterprises, what they need for accounting positions is just "accounting clerks" rather than professionals with financial management and analysis capabilities. Moreover, most such companies have very rudimentary financial supervision and control systems. Therefore, in the early stages of starting a business, their accounting work is generally in the hands of their cronies (relatives). When the company gets bigger and the finances become too complicated for close relatives to have full control, outsiders will be hired to keep accounts.

Foreign companies

Occupational status: The remuneration for the same positions in most foreign-funded companies is much higher than that of domestic-funded companies. More importantly, foreign-funded enterprises have mature financial management systems and methods, and new employees generally receive a period of professional training. One of the reasons for high work efficiency is the meticulous division of labor. The meticulous division of labor allows the person in charge of the position to learn only a certain aspect of knowledge. Although this skill is very professional, it is detrimental to the entire career development process because it is difficult to obtain a comprehensive knowledge. Experience in financial control and analysis. The abundance of follow-up training opportunities is another reason why foreign companies are so attractive. Financial management is also a profession where the more experience and knowledge you have, the more valuable you are. The training opportunities provided by companies are different from listening to teachers’ lectures at school. They are more relevant to actual work and more applicable.

Firms

Occupational status: All firm jobs have one characteristic, that is: tiring! The difference is that many small firms have low pay and no overtime pay for overtime work. Foreign firms such as PricewaterhouseCoopers have much better pay, but in some ways, their work tasks are heavier. There are even rumors that women are treated like men and men are treated like animals. Today, working overtime is commonplace. The famous "Andersen Sunrise" refers to the sunrise that employees can see when they walk out of the office building after often working overtime. But you can indeed learn a lot in a firm. Even in a small firm, due to manpower issues, an audit project must be carried out from beginning to end, including communication with the unit submitting it for review, etc., so that you can fully exercise your abilities. Big law firms can provide hellish training in teamwork, international accounting standards, professionalism, will, etc.

Financial consulting

Career status: Students who have been to job fairs in banks and other financial institutions should know that the recruitment demand for personal financial consulting positions is slowly increasing, and due to the social With the increase in investment channels and the reform of the security system, financial consulting services will surely enter the lives of more urban white-collar workers. The growth point of demand for such talents should be in social investment and financial consulting service institutions

Civil servants, teachers

Accountants who are admitted to civil servants or recruited into universities as teachers, and people in other majors Engaging in these professions has the advantages of stability and low pressure, but also has the disadvantage of difficult development.