以会计队伍建设夯实经济治理基础——益阳市会计人员综合素质调查.docVIP

以会计队伍建设夯实经济治理基础——益阳市会计人员综合素质调查 罗放华 符昊蓝 湖南城市学院管理学院 西安财经学院公共管理学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 在经济欠发达地区, 会计工作普遍存在人员素质总体偏低、结构性矛盾突出、复合型人才稀缺、服务质量低位徘徊、会计监督力不从心、经济风险居高不下等问题。由于经济落后人才外流、职业风险持续上升、粗放理财成为常态、以权理财习以为常、知识更新困难重重、职业发展通道单一、利益诉求难以保障、继续教育流于形式等原因, 应该以会计监督引领地方经济治理、以会计执法净化会计从业环境、以管理创新强化会计维权力度、以倒逼机制促进会计队伍建设、以分类培训提升会计队伍素质、以市场价值回报会计人才价值、以职技并行拓宽会计职业通道、以联控制度规范农村社区财务, 这对于夯实经济治理基础具有积极的意义。 关键词： 会计队伍; 经济治理; 建设途经; 作者简介：罗放华 (1958-) , 男, 湖南桃江人, 教授, 主要从事财务管理研究; 作者简介：符昊蓝 (1997-) , 女, 湖南益阳人, 主要从事公共财务管理研究。 收稿日期：2017-03-24 Construction of Accounting Team to Consolidate the Foundation of Economic Governance: A Survey of Accounting Personnel Overall Quality in Yiyang LUO Fanghua FU Haolan College of Management , Hunan City University; School of Public Administration, Xian University of Finance and Economics; Abstract： In the underdeveloped regions the accounting problems emerge one after another, such as low personnel quality, serious structural contradiction, the scarcity of inter-disciplinary talents, insufficient accounting supervision, low service quality, high economic risk and so on. This paper explores the reasons of some practical problems, including backward economy and the brain drain, ever-rising occupational risks, widely extensive financial management, financial management by right of power, knowledge update which involves much difficulty, the single career path, inability to guarantee the interests, formalized continuing education. On the basis of the above analysis, this paper proposes a series of strategies and measures. For example, it is to reinforce the accounting supervision to lead the local economic governance, to enhance the accounting enforcement to purify accounting working environment, manage innovation to protect accounting right, it makes use of reversed transmission mechanism to promote the construction of accounting team, and to improve the professional quality by classified training, measure account