The social demand for accounting talents and the qualities that accounting talents should possess.

According to the investigation on the demand of accounting talents market, there is a great demand for middle and senior talents in the accounting talents market. When recruiting accountants, enterprises pay more attention to whether they have practical ability, not just academic qualifications. Enterprises require accounting talents to have comprehensive ability and undergraduate graduates to have practical ability. Therefore, it is enlightening that colleges and universities should improve the training quality of accounting talents, improve the curriculum, improve students' comprehensive quality, strengthen the cultivation of students' accounting professional ethics and practical ability, and deliver accounting talents that meet the market demand to the society.

Keywords accounting talents; Demand; cultivate

I. Sample and survey description

Our research group investigated the demand for accounting talents. A total of 50 questionnaires/kloc-0 were distributed, 33 questionnaires/kloc-0 were recovered and 30 questionnaires/kloc-0 were valid. The basic characteristics of the respondents are:

According to the nature of the enterprises where the respondents work, private enterprises account for 4 1.54%, administrative institutions account for 12.30%, foreign-funded enterprises account for 5.38%, state-owned enterprises account for 2 1.55%, and others account for 19.23%.

According to the job classification of the respondents, corporate directors account for 10.76%, chief financial officer accounts for 4.62%, chief financial officer accounts for 40.77%, basic accounting positions account for 6. 15%, general ledger positions account for 18.46%, and certified public accountants account for12.36%.

This survey mainly selected enterprises in Baoding City and its counties, Shijiazhuang City and its counties in Hebei Province as the survey objects. Because the two cities and their counties involve plains and mountainous areas, the degree of economic development is different, so the survey results are representative.

Second, the analysis of the survey results

(A) the demand for high-level accounting talents is large.

When asked "which level of accounting personnel is most needed in your company", among the three options given, the second level (participating in business decision-making activities) was selected the most times, followed by the third level (participating in foreign investment and capital operation of enterprises, etc.). ), and the first level (financial basic work) was selected the least (only 7 times). This shows that the enterprise has recruited basic financial personnel, but lacks accounting personnel who can participate in enterprise management and decision-making.

(2) The ability of accountants is more important than their academic qualifications.

When asked, "What factors do you pay attention to when recruiting talents?" Among the six aspects given (education, experience, eloquence, score, appearance and vocational qualification certificate), experience ranks first, vocational qualification certificate ranks second, followed by education, eloquence, score and appearance. Experience represents ability, and what the market really needs is capable accounting talents, which shows that the era of simply paying attention to diplomas has passed.

(three) accounting personnel should have comprehensive ability.

There are seven options for the question "What do you expect accountants to have?":

1. The selection ratio of "financial accounting ability" is 100%. This shows that "bookkeeping, accounting and reimbursement" are the basic qualities that accountants should have.

2. "Know computer and financial software" was selected as 74.6%. This shows that with the popularization of computer and information technology, most enterprises have adopted financial software to keep accounts, which requires accountants to have certain computer knowledge and operating skills of financial software.

3.72.3% people chose "good communication, expression and coordination skills". It can be seen that good social skills are an important condition for career success, and accounting is no exception. Accountants need to have good communication with tax authorities, securities regulatory authorities, banking departments and other external related institutions to win a good external development environment for the development of enterprises. Within the enterprise, finance involves the interests of all departments, and the realization of financial goals requires the cooperation and efforts of all departments. Therefore, financial personnel need to communicate and coordinate with all departments of the enterprise in order to carry out financial work smoothly and achieve financial goals. 4. The proportion of "forecasting, decision-making and financial management ability" is 36.2%. This shows that the quality of accounting personnel's prediction, decision-making and financial management is an important factor that enterprises should consider when recruiting accounting personnel. According to detailed statistics, most of them are large and medium-sized enterprises, which shows the importance of management and decision-making functions in larger enterprises.

5. The proportion of "honesty, responsibility and other professional ethics" is 100%. This shows that honesty, responsibility and other professional ethics are the basic requirements of enterprises for accountants, and they are also one of the key factors to be considered when recruiting accountants.

6. The proportion of "knowing English" is 19.2%. This shows that not only foreign-funded enterprises need accountants who know English, but other enterprises also need accountants who know foreign languages because they need to export goods or import raw materials.

7. The proportion of "innovation ability and professional judgment ability" is 32.3%. This shows that innovation ability and professional judgment ability are a factor that enterprises should consider when recruiting accountants. Modern society is an era of rapid development of knowledge, and new technologies and new trading methods are constantly being created. Accountants must learn new knowledge and technology, find new problems and solve new problems in time, so they need innovation ability.

(D) Undergraduate accounting graduates lack practical ability

In "Your impression of undergraduate accounting graduates", there are two aspects:

1. In terms of theoretical knowledge, the proportion of "solid and comprehensive" is 33.1%; The proportion of "relatively solid and comprehensive" is 58.5%; The proportion of "weak and narrow knowledge" is 8.5%. This shows that the undergraduate accounting talents trained in colleges and universities can basically meet the requirements of enterprises in terms of theoretical knowledge.

2. In terms of practical ability, the proportion of "having certain practical ability" is 20.8%; The proportion of "weak practical ability" is 26.9%; The proportion of "lack of practical ability" is 52.3%. This shows that the undergraduate accounting talents trained in colleges and universities lack practical ability.

Third, the enlightenment to the cultivation of accounting talents in colleges and universities

Through the above investigation and analysis, we can draw the following enlightenment to the cultivation of accounting talents in colleges and universities:

(A) improve the quality of accounting personnel training

Accounting is a high-tech job. Nowadays, enterprises pay more attention to practical ability, not just academic qualifications. At present, college graduates are under great employment pressure. In order to improve the employment competitiveness of graduates, colleges and universities should strengthen the quality of personnel training. In the teaching of accounting specialty in colleges and universities, we should not only let students master solid theoretical knowledge, but also cultivate them to turn knowledge into ability.

(2) Improve the curriculum and cultivate students' comprehensive quality.

The survey shows that there is a shortage of middle and senior accounting talents in enterprises. Middle and senior accounting talents need extensive knowledge first. Therefore, the cultivation of accounting talents in colleges and universities should not only pay attention to the teaching of accounting theory, but also broaden the curriculum so that students can understand management, decision-making, English and information technology.

In the past, it was generally believed that accounting was only bookkeeping, accounting and reimbursement, and there was no need to "deal with people". Accountants don't need subjective judgment or innovation. The investigation shows that the ability of coordination and communication, innovation and professional judgment are very important for doing a good job in accounting. This requires colleges and universities to pay attention to cultivating students' ability of coordination and communication, innovation and professional judgment through various teaching activities in all aspects of accounting teaching.

(C) to strengthen the cultivation of accounting professional ethics

The survey shows that any enterprise is concerned about whether accountants have professional ethics. In the future, colleges and universities should strengthen the cultivation of professional ethics while imparting professional knowledge, which should run through the whole process of accounting personnel training.

(D) Strengthen accounting practice teaching and cultivate students' practical ability.

From the investigation and analysis, we know that practical experience is very important for accountants. Basic accounting positions require 2-3 years of work experience, and middle and senior accounting positions require 3-5 years of work experience. Lack of experience is an obstacle to the employment of college graduates. Therefore, practical teaching should be strengthened in accounting teaching in colleges and universities to cultivate students' practical ability. & ltbr & lt= " p = " & gt