What is the future employment direction of accounting major?

What will accounting major do in the future?

Accounting is a profession that pays great attention to practical experience and professional skills. The entry threshold is relatively low, so it is difficult to develop in the future. If you want to get a good development, you should pay attention to accumulating experience in your work, constantly improve your professional quality and skills, and expand your knowledge.

With the rapid development of social economy, the accounting profession has gradually merged with other occupations, resulting in many new occupations, which also provides more choices for the future development of accounting personnel.

What will accounting major do in the future?

You will benefit greatly from the profession of accounting. The most important thing is that you can understand how the enterprise works. The accounting field provides ever-changing and challenging jobs for practitioners. Therefore, many successful business people are engaged in accounting work at the earliest, and the financial directors of many large enterprises must have an accounting background.

Pie? Trap?

Four career directions of accounting specialty

Four career directions of accounting specialty

The first category is "accounting personnel", that is, accounting personnel engaged in accounting and accounting information disclosure in a narrow sense. There are about120,000 people in China, including about 30,000 people at the level of chief accountant or CFO.

The second type is "accounting audit", including certified public accountants, auditors of government audit departments, auditors of enterprises and institutions, and asset liquidation appraisers. At present, there are about 80,000 certified public accountants and 300,000 internal auditors in China.

The third type is "accounting", and it is estimated that there are not less than 200,000 people in the country.

The fourth type is "accounting majors", and it is estimated that there are no more than 30,000 people in the country.

The future of accounting

The position of enterprise accounting

Accounting for industrial and commercial enterprises is generally divided into four aspects.

–Financial accounting

–Cost and management accounting

–Financial management

–Internal audit

–Other aspects

The position of enterprise accounting

The general work content of financial accounting: register voucher account books and prepare accounting statements published to the public.

Financial accounting post

–Bookkeeper

–Accountant

–Chief Accountant (Accountant in Charge)

–Accounting Supervisor

–Head of Department Accounting

-Chief Accountant

The position of enterprise accounting

The work content of management accounting: cost calculation, budget formulation and implementation, and department performance assessment.

Management accounting position

Store bookkeeper

–cost accounting

–Budgeter

–Head of budget supervision

–Capital budget accounting, etc.

The position of enterprise accounting

The work content of financial management: the financing of enterprise operating funds, the analysis and decision of fund utilization, enterprise merger and capital operation.

Financial management position

–Cash Cashiers and Bank Cashiers

–Financial analyst

–Credit Analysis Manager

–Risk Control Manager

–Head of Finance Department

–tax accounting supervisor

Chief Financial Officer (CFO)

The position of enterprise accounting

The work content of internal audit: supervise the original use of enterprise capital, formulate and supervise the internal control system, and evaluate enterprise capital.

Internal audit position

–Internal auditors

–Audit Project Manager

–department auditor

–Manager of Audit Department

–Director of Internal Audit (Chief Internal Auditor)

The position of enterprise accounting

Other accounting work contents: accounting-related work contents other than the above.

Other accounting work

–enterprise information system maintainer and system guarantee manager

-Warehouse keeper, warehouse manager

–Night audit of union accountant, restaurant accountant and sales department.

–Debtor, debtor's manager

Accounting positions in public relations, personnel management and secretarial work.

Accounting posts in financial institutions

Mainly banks, securities industry and other financial institutions.

Bank accounting post

–Accountants in the accounting and finance departments of banks.

–Credit Department personnel

Loan audit, credit evaluation, loan risk analysis, credit tracking management, etc.

–Internal Audit Department personnel

–people from other departments

Credit salesmen, business department personnel, financial analysts, financial product development, financial consultants, etc.

Accounting posts in financial institutions

Securities industry and other financial institutions

These units include: stock exchanges, securities companies, insurance companies, fund management companies, trust and investment companies and so on.

Accounting positions held in these units

–Accounting staff in the Finance Department.

–Internal Audit Department personnel

–people from other departments

Insurance actuaries, securities market analysts, entrusted financial managers, sales department personnel, project evaluation experts, insurance claims valuation, etc.

Accounting posts in administrative institutions

Government departments and various non-profit organizations. Such as schools, hospitals, welfare charities,

Mainly in these units as accounting and internal audit work.

Generally corresponding to the administrative level of civil servants.

Accounting position of agency bookkeeping company

Agency bookkeeping companies or financial companies set up by accountants themselves are generally for small businesses.

Service content:

–collect the original voucher of the current month at home; Make accounting vouchers, keep accounts and prepare financial statements (now they are all handled through the network)

Go to the tax authorities (national tax, local tax) on time to file tax returns and handle all matters related to the tax authorities.

–Provide account books and accounting information required by the entrusting party.

–Assist in annual inspection, etc.

–Other tasks entrusted by the entrusting party (such as submitting statistical reports to the statistical department, etc.). )

–Entrepreneurship guidance, general financial consultation, etc.

Other accounting positions

In addition to the other accounting positions mentioned above.

The scope is too wide to list, such as working as an economic detective in the police station, legal audit appointed by the court, appraisers of consumer protection agencies, social welfare and charitable organizations, etc.

Accounting post title

–Accountant

assistant accountant

–Accountant

–Senior Accountant

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It can be divided into two categories, accounting firms and various consulting institutions.

Work content of accounting firm

Legal service: Legal service is the traditional and core business of accounting firms, including auditing, auditing, auditing and executing agreed procedures. Specifically, it is mainly manifested in accounting statement audit, profit forecast audit, interim accounting statement audit, special purpose business audit and so on. Some foreign accounting firms have even boldly extended their business to reliable service areas, such as the safety and reliability of notarization websites, the results of academic awards, the effects of drug experiments, and the results of lottery draws.

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Work content of accounting firm

Tax agency: tax agency generally includes tax declaration, tax planning, and customer representation.

–Asset appraisal: estimate the value of assets entrusted for appraisal.

Accounting services: Accounting services are the main business of small firms, including bookkeeping, preparation of accounting statements, payroll processing, etc.

Management consulting: In 2000, the management consulting business in the United States will account for more than two-thirds of the total business income of accounting firms. After 2002, according to the requirements of Sarbanes-Oxley Act, accounting firms will be separated from management consulting firms.

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Some management consulting companies are separated from accounting firms, and some are professional consulting companies.

Work content of management consulting company

Management consulting services cover a wide range, mainly including providing advice and help to the company's organization, information system, personnel management, financial accounting, operating efficiency, effectiveness and benefits.

–Tax consultation, information technology consultation and financing consultation.

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Organizational structure of accounting firm

Organizational structure of China limited liability company accounting firm

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Organizational structure of partnership accounting firm

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The work of accounting firms

–trainee auditor

–Project Assistant

Mainly engaged in specific audit work, truthfully collecting audit evidence and analyzing basic data. Generally, when you first enter the CPA industry, you have to work as a project assistant for six months to two years before you can be promoted.

–Project Manager or Senior Auditor

Mainly coordinate and manage, and be responsible for the whole field work of the project, including supervising, managing and reviewing the work of project members. Senior auditors are the backbone of the firm's work and generally need 2 to 5 years of audit experience.

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The work of accounting firms

–Department Manager

Mainly help the project manager to plan and manage the audit business, audit the project manager's work, and handle the relationship with customers. A department manager often has to deal with several projects or businesses at the same time. Department managers generally require 5 to 10 years of work experience.

–Partner (Chief Accountant)

It is the top manager of the accounting firm and the owner of the firm. Partners mainly review the overall audit work and participate in major audit decisions. As the owner of the firm, the partner bears the ultimate legal responsibility for the audit activities of the firm and other services provided to customers.

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Management consulting company's work

–trainee consultant

–Consulting project assistant

–consult the project manager

–Department Manager

A partner or general manager of a company.

The future of management accounting

Managers of government departments and accounting professionals of other government departments and other non-profit organizations related to accounting management.

A government department mainly responsible for accounting management.

–National Audit Department

Audit Office of the State Council, audit offices and bureaus of all provinces and cities, and audit offices of all districts and counties.

–Ministry of Finance

Accounting business management office, budget management office, budget preparation and audit, enterprise financial report analysis and summary, etc.

The future of management accounting

A government department mainly responsible for accounting management.

–National tax authorities

Tax administrator, tax inspection, enterprise financial statement analysis and so on.

–State supervision and management departments

China Banking Regulatory Commission, China Securities Regulatory Commission, China Insurance Regulatory Commission, Customs, etc.

–Other quasi-state institutions

AICPA, Audit Association, Chief Accountant Association, Cost Association, etc.

The future of management accounting

The level and title of accounting in government departments

Civil servants in our country are not divided into official positions and career positions.

Therefore, the appointment system of professional and technical posts is implemented for accounting posts in government departments, and professional and technical titles can be evaluated and hired according to enterprises.

-Series by civil service rank. Such as: bureau level, bureau level, ministerial level and so on.

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Engaged in accounting theory and practice research and accounting teaching.

Full-time researchers engaged in accounting theory research

Generally speaking, it refers to full-time researchers in various research departments and professors and accounting experts in accounting majors in colleges and universities. The number is very small.

For example, the Institute of Finance and Economics of the Ministry of Finance and the Accounting Research Center of the famous University of Finance and Economics.

–Requires high professional research ability.

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University accounting professional teacher

In 2004, there were 264 undergraduate accounting majors in China, and there were more in the past two years.

In 2004, Shanghai 13, and in the last two years, Lixin Accounting College, Finance College, Electrical Engineering College and Shanghai Business College have added professional points 17.

–65,438+0,700 people signed up and 6,500 people signed up.

–The teacher-student ratio 10: 1 requires 650 teachers.

–Accounting teachers/KLOC-more than 0/80 people, with a large shortage.

There are 17 accounting teachers in our school, and 4 professors are in an upper-middle position in Shanghai.

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Entry threshold for university accounting teachers

-Generally speaking, a doctor's degree in accounting or related disciplines is required.

–I have the title of professor and many years of teaching experience, but my grade is not very big.

First-class schools require accounting doctors from well-known foreign universities.

Our school requires a doctor of accounting from 2 1 1 universities in China.

This accounting major 10 year, only three accounting doctors were admitted last year, and there is one left this year.

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Accounting teachers in higher vocational colleges and secondary specialized schools

–The major is slightly larger than the undergraduate school.

Shanghai enrolls more than 1 1,000 students every year, with more than 6,000 students.

There is also a serious shortage of teachers.

Generally speaking, the entry threshold is low, and a master's degree in accounting or an excellent undergraduate accounting graduate is enough.

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Accounting Teachers in Amateur Accounting Teaching

The scale of amateur accounting teaching is very large, and the number of students enrolled is very large every year.

–Including TV universities, amateur universities, amateur vocational training schools and vocational training.

There are relatively few full-time teachers. Generally, each school 1-3, most of them are retired accounting teachers, and a large number of them are part-time accounting teachers.

Vocational education is generally a part-time lecturer, including exam counseling.

Accounting professional qualification examination

There are many accounting professional examinations, which can be roughly divided into three categories.

professional certificate

–Basic Certificate of Entry.

professional certificate

–professional level recognition certificate

Practice qualification certificate

–Qualification certificate for a certain business.

Accounting professional qualification examination

Accounting qualification certificate

Inspector: Ministry of Finance.

Suitable crowd: people who have graduated from non-accounting major or are going to engage in accounting profession in China.

Examination content: financial regulations and accounting professional ethics, basic accounting knowledge, accounting computerization.

Examination fee: examination registration fee 10 yuan, examination fee/20 yuan. The training fee is about 300 yuan -500 yuan per subject.

–Those who take the examination have passed the examination, have the qualification certificate of accounting practice and have the entry qualification of accounting work.

Difficulty index: ★

Accounting professional qualification examination

Certified public accountant certificate

-Examiner: China Institute of Certified Public Accountants.

Suitable for the crowd: senior talents who are going to engage in accounting profession in China.

–Examination contents: accounting, auditing, financial cost management, economic law and tax law.

Examination fee: examination registration fee 10 yuan, examination fee/55 yuan. The training fee is about 300 yuan per subject.

Persons with more than two years' experience in independent auditing practice may apply for professional qualification certificates and have the right to sign audit reports after passing the CPA examination. It is an essential stepping stone to obtain professional qualifications. Some enterprises will also require CPA certificate when recruiting middle and senior accountants.

Difficulty index: ★★★★★★★

Accounting professional qualification examination

Accounting professional technical qualification certificate

Inspectors: Ministry of Finance and Ministry of Personnel.

Suitable for the crowd: people who want to work in accounting positions in state-owned enterprises and institutions. You need to hold an accounting qualification certificate to apply for the exam.

–Examination content: two subjects: primary accounting practice and basic economic law; The intermediate examination is divided into three subjects: financial management, economic law and intermediate accounting practice.

Examination fees: examination registration fee 10 yuan, examination fee/department of 40 yuan, examination book subscription fee, etc.

State-owned enterprises and institutions pay more attention to professional title certificates, and professional titles are related to income to a certain extent. The national accounting professional technical qualification certificate is the basis for the evaluation of relevant professional titles of enterprises. Junior corresponding assistant accountant, intermediate corresponding accountant.

Difficulty index: ★★★★

Accounting professional qualification examination

Certified tax accountant certificate

-Examiner: Personnel Department of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Suitable for people: college degree or above, with corresponding work experience, or with intermediate professional and technical qualifications in economics, accounting, statistics and auditing, engaged in tax agency business 1 year.

Examination contents: tax law (1), tax law (2), tax agency practice, tax-related laws and financial accounting.

Examination fee: examination registration fee 10 yuan, examination fee/55 yuan.

With the deepening of the reform of tax management system, China's tax practitioners urgently need to supplement a large number of high-quality compound talents. Certified tax accountant is a promising profession, and CTA certificate has high gold content.

Difficulty index: ★★★★

Accounting professional qualification examination

CPV certificate

Examiner: Ministry of Personnel and Ministry of Finance.

Suitable for the crowd: those who engage in or intend to engage in asset appraisal must have certain academic qualifications and corresponding work experience.

–Examination contents: assets evaluation, economic law, financial accounting, mechanical and electrical equipment evaluation basis, and construction engineering evaluation basis.

Examination fee: examination registration fee 10 yuan, examination fee/55 yuan.

At present, only 30,000 people in China have obtained the qualification of certified asset appraisers, and the market demand for professionals is far greater than this figure. Therefore, for those who intend to set foot in this professional field, taking an asset appraiser qualification certificate and obtaining a "professional identity card" should have a good career prospect.

Difficulty index: ★★★★★

Accounting professional qualification examination

Chartered Certified Public Accountant Certificate

-Examiner: chartered certified accountants Association.

Suitable for the crowd: those who are going to study abroad or engage in financial work in large multinational enterprises need to have a certain English foundation.

Examination content: ACCA has 14 examination subjects, including financial statement preparation, financial information and management, company law and commercial law, financial management and control, financial report, etc.

–Examination fee: the initial registration fee is 57 euros, the annual fee is 57 euros, the examination fee is 688 euros, and the book fee is 500 yuan RMB/subject; Training fee 1200- 1600 yuan/Section.

–-ACCA certificate is widely recognized internationally and has been recognized as a legal accountant in many countries around the world. Members can engage in auditing, taxation, bankruptcy execution, investment consulting and other professional accountants. At the same time, ACCA is highly praised for its comprehensiveness, perfection and comprehensiveness. An MBA program for accounting majors? . People who want to work in the financial department of multinational companies can greatly improve their accounting English, be familiar with relevant international accounting standards, and have excellent financial background and practical operation ability by taking ACCA study.

Difficulty index: ★★★★★★★

Accounting professional qualification examination

Certificate of international registered internal auditor

Examiner: International Association of Internal Auditors.

Suitable for the crowd: To apply for CIA, you need to have a bachelor degree or above, intermediate and above professional and technical qualifications, a certified public accountant certificate or a non-practicing certified public accountant certificate. Teachers and students in colleges and universities with specific majors can also register.

–Examination contents: including internal audit procedures, internal audit techniques, management control and information technology, and audit environment.

–Examination fee: general applicants, examination registration fee 50 yuan, examination fee 150 yuan/subject; Students at school can charge half the fee.

CIA is the only professional certification of internal audit universally recognized by all countries in the world. There is an increasing demand for high-level and professional internal auditors in China. People who pass the CIA exam are often favored by employers.

Difficulty index: ★★★★★

Accounting professional qualification examination

Canadian Certificate of Certified Public Accountant (CGA)

Examiner: Canadian Institute of Certified Public Accountants.

Suitable for people: people with high school education or above.

Examination content: CGA examination subjects are divided into three levels: basic course level, professional upgrading course level and practical core course level. * * * There are 18 courses.

–Examination fee: registration evaluation fee 350 yuan; The comprehensive examination fee for level 1 to vocational qualification is 3,400 yuan, and the comprehensive examination fee for vocational qualification recognition (PA 1) is 5,500 yuan.

CGA is an internationally recognized accounting professional qualification certification program, and the holder can engage in financial and other enterprise management work all over the world. Compared with other accounting examinations, CGA course not only pays attention to accounting and financial management knowledge, but also pays attention to computer information technology, applied analysis ability, comprehensive management ability and leadership ability. Many CGA members are senior managers or CEOs of multinational companies or joint ventures.

Difficulty index: ★★★★★

Accounting professional qualification examination

Certificate of International Certified Information System Auditor (CISA)

-Examiner: Information Systems Audit and Control Association (ISACA).

Suitable for the crowd: CISA applicants should have a college degree or above, a foreign language level of CET-4 or above, and have some knowledge of auditing and computer.

–Examination content: including information system audit and information system related knowledge.

Examination fee: the examination is divided into two rounds, the first round of registration fee plus management fee totals 3,750 yuan, and the second round of registration totals 4,250 yuan.

CISA qualification is widely recognized internationally, and the difference between auditors with CISA qualification and ordinary auditors is just like the difference between certified public accountants and ordinary accountants. As the highest-level certification information system auditor certification examination in the global information industry, it means enviable salary and position.

Difficulty index: ★★★★★ ★+

Accounting professional qualification examination

Certificate of American Certified Management Accountant

Examiner: American Institute of Management Accountants (IMA).

Suitable for the crowd: CMA applicants must have a college degree or above and have a certain level of English.

Examination content: The examination consists of four subjects, covering economics, finance, management and accounting.

Examination fee: Examination fee is $65,438 +065/ subject.

The professional qualification certificate of American Institute of Management Accountants (IMA) has been widely recognized in many countries and famous multinational enterprises.

Examination index: ★★★★

Accounting professional qualification examination

British international accountant certificate

-Examiner: British Institute of International Accountants.

Suitable for the crowd: applying for AIA requires a certain level of English.

Examination content: the examination is divided into four levels, 16 courses, involving financial accounting, economics, cost accounting, commercial law and so on.

Examination fee: training fee 1.200 yuan/door, teaching material fee 1.80 yuan/door, and examination fee is 25 pounds/door. It costs about 30,000 yuan to complete the training and examination of all courses.

AIA is one of the five professional qualification certification entities recognized by British laws and regulations, and AIA accounting professional qualification is also recognized as the professional qualification certification of company auditors, so it has certain authority.

Difficulty index: ★★★★★

Accounting professional qualification examination

Certificate of Chartered Management Accountant (CIMA)

-Examiner: Institute of Chartered Management Accountants.

Suitable for the crowd: mainly for the financial personnel of multinational enterprises. To apply for CIMA, you need to have a college degree or above or an accounting certificate.

Examination content: It is divided into four stages: basic stage (commercial accounting certificate stage), management stage (advanced diploma stage of management accounting), strategic stage (strategic decision-making stage of management accounting) and qualification application stage. The examination content is different in different stages.

Examination fee: the examination fee and registration fee are about 900 pounds.

Enterprises with CIMA membership have been proved to have the ability to provide comprehensive budget, financial analysis, performance evaluation, risk prevention, organizational management and business planning for enterprise operation and development. Such a professional position is undoubtedly an accelerator for career development.

Difficulty index: ★★★★★★★

Accounting professional qualification examination

Australian Certified Public Accountant Certificate

Examiner: Australian Institute of Accountants.

–Suitable for the crowd: To apply for ASCPA exam, you must have a bachelor's degree in university accounting recognized by the National Overseas Skills Assessment Office (NOOSR) of Australia and reach the required English level.

–Examination content: financial accounting, company report and audit; Commercial law, regulatory regulations and professional ethics; Management accounting; Corporate financing; Enterprise information system.

Examination fee: the qualification assessment fee is 350 Australian dollars, and the examination fee is 400 Australian dollars.

ASCPA is the largest accounting organization in Australia, enjoying a high reputation internationally, and its members have the right to sign audit reports. For those who want to work in the financial department of multinational enterprises, obtaining ASCPA certificate will increase their employment competitiveness.

Difficulty index: ★★★★

Accounting professional qualification examination

British certificate of financial accountant (IFA)

-Examiner: IFA.

–Suitable for people: suitable for financial personnel at all levels of the company, requiring college degree or above or intermediate title.

Examination contents: including financial accounting, management accounting, financial management, auditing, information system, marketing management and international accounting standards.

Examination fee: tuition fee 14800 yuan, examination registration fee 100 yuan.

Members with IFA qualifications can engage in financial accounting, management accounting, accounting manager and other work in Commonwealth countries, and IFA certificates have certain authority and popularity in foreign companies.

Difficulty index: ★★★★

Accounting professional qualification examination

The importance of accounting posts in enterprises and the quality requirements of personnel are relatively high, which is closely related to the development of enterprises.

Vocational certificate makes up for the dilemma caused by information asymmetry, which is beneficial for enterprises to find the talents they need at a lower cost.

Continuing education of accounting profession

Follow-up education of accounting personnel in enterprises and institutions

–Interim Provisions on Continuing Education of Accountants (No.4 of Caihuizi [1998]) and 1998 65438 promulgated by the Ministry of Finance in accordance with the Accounting Law and the Measures for the Administration of Accounting Qualification (Order No.26 of the Ministry of Finance). In 2006, the "Regulations on Continuing Education of Accountants" was formulated, with the number of Caihui Zi [2006] 19.

Article 10 Continuing education for accountants is divided into three levels: advanced, intermediate and junior.

–Article 11 The cumulative time for accounting personnel to receive training (face-to-face instruction) every year shall not be less than 24 hours.

Article 12 The contents of continuing education for accountants mainly include accounting theory, policies and regulations, professional knowledge, skills training and professional ethics.

Continuing education of accounting profession

Continuing education of certified public accountants

-Continuing Education and Training System for Certified Public Accountants (Trial) Co-word (1996) 19

The objects of continuing education and training of certified public accountants are divided into the following four levels: chief accountant, department manager, project manager and general practitioner.

Training contents mainly include the following aspects: accounting and financial management theory and practice, auditing theory and practice, management consulting theory and practice, tax theory and practice, relevant national policies and economic regulations, accounting and auditing knowledge in special industries, computer technology, professional ethics, firm management, foreign languages, etc.

There are two kinds of follow-up education: full-time and part-time follow-up education.

–A practicing member shall receive no less than 180 class hours of follow-up education within three years, including no less than 40 class hours of follow-up education and training every year; The time for receiving full-time follow-up education within three years is not less than 120 hours, of which the time for receiving full-time follow-up education and training is not less than 20 hours every year.