Talent project; Lifelong education; Talent allocation
After 30 years of development, China's accounting informatization construction has achieved fruitful results, but there are also many problems to be solved urgently, mainly manifested in the lag of theoretical research, the disconnection between theoretical research and practice, the serious lag of information resources construction in information infrastructure construction, the stagnant application level of accounting informatization, the imperfect training system of informatization talents, especially the lack of high-level accounting informatization talents. This paper will focus on the accounting information talent engineering system.
The decisive role of talents in accounting information system is self-evident. Whether and how to construct a scientific and reasonable talent engineering system is an important topic to explore accounting information system. Sufficient high-quality talents are an important guarantee to solve existing and potential problems and promote the development of accounting informatization.
First, the quality requirements and present situation of accounting information talents
As professionals, accounting informatization talents have both general characteristics and special requirements, which are inseparable. The improvement of commonality depends on the joint efforts of the whole society, which is the macro environment for the growth of talents; The strengthening of particularity requirements depends on the joint efforts of all participants in the industry, which is a relatively microscopic environment for the development and improvement of professional talents and the goal of accounting information industry. The process of cognition is from universality to particularity, and from particularity to universality, which develops repeatedly. In the process of understanding the quality requirements of accounting informatization talents, we should further study their particularity from the commonness of talents, thus enriching our general understanding of talents. The purpose of this paper is to discuss the engineering system of accounting information talents, so it focuses on the particularity of accounting information talents, and its general characteristics and particularity do not discuss the general functions.
(A) the general characteristics of accounting information professionals
Talent is a systematic structure, and it is a whole with the unity of psychological quality and physical quality. Psychological quality includes knowledge, ability and conduct, while physical quality includes energy, physical strength and physique. In this system, physical quality is the foundation, ability is the core and personality is the key. Accounting informatization talents, as professionals in accounting informatization industry, must belong to the above structure and category. Accounting informatization has the characteristics of complex auxiliary equipment and fast knowledge update. On the basis of targeted protection and exercise and good physical quality, we should pay attention to the cultivation and development of basic psychological quality.
In accounting information system, ability is the upper limit of people's role in the system. It is based on knowledge, combined with personal experience, intelligence and other factors, so that personal potential can be effectively played. Ability is reflected in the ability to work and adapt to the system, which is the decisive factor for talents to exert system efficiency and adapt to the system as soon as possible. Influenced by the rapid development of economy, society and science and technology, the abilities of accounting informatization talents should include scientific research ability, development, application and operation ability, professional ability, communication and teamwork ability, foreign language ability and lifelong learning ability.
Personality is the key factor to pay attention to. It is a multiplier factor of human ability's contribution to the system, which determines the size and direction of system efficiency. In the information system, with the improvement of automation, people's ability to influence the system has expanded. Once a person's personality deviates, the destructive ability and function of the system will be effectively amplified, so special attention should be paid to the cultivation of personality. Cultivating talents' work enthusiasm and moral cultivation is not only the task of accounting information talents developers, but also the common goal of the whole society, which runs through people's whole life cycle. The combination of morality, intelligence and physique is the most basic requirement for talents, and it is also the general feature of accounting information talents.
(B) the special requirements of accounting information professionals
The particularity of accounting informatization talents lies in the particularity of their knowledge structure, which determines the characteristics of talents and their development ways and means. Therefore, it is the most effective way to explore the special needs of accounting informatization talents by first determining the knowledge structure of accounting informatization talents. On the basis of determining the special requirements of talents, we should cultivate accounting informatization talents in a targeted manner, and each participant contributes his own strength from his own perspective to provide motivation and environment for the development of accounting informatization talents.
The knowledge structure of accountants under the information environment should include four levels: conventional knowledge, accounting professional knowledge, information technology knowledge and business knowledge.
1. Common sense. Deep and extensive conventional knowledge is an important symbol of a person's education level, and it is also the embodiment of people's quality. As accounting professionals, employees should master the following common sense: foreign languages, mathematics, economics and so on.
2. Accounting expertise. Including: accounting foundation, financial accounting, management accounting, financial management, taxation, auditing, accounting theory, professional ethics, etc. It should be emphasized that the professional knowledge of accountants should not stay in books, standards and systems, but should be integrated and applied to professional judgment and analysis, solve unconventional problems and be flexible.
3. Information technology knowledge. In the information society, mastering information technology knowledge is not only a professional need, but also a life need, so it is emphasized from the conventional knowledge. Accountants must master the following information technology knowledge: information retrieval and acquisition, office automation, business-related information technology knowledge (including: electronic data exchange, electronic remittance, information security, e-commerce system, etc. ), management information system, computer culture foundation, the use of common software tools, network technology, database technology, software development and maintenance, system analysis and design.
4. Business knowledge. Including finance, taxation, law, marketing, management, macroeconomics and business etiquette.
The above knowledge structure is determined by the objective requirements of the accounting information industry for talents, and it is also a group requirement for accounting information talents. Individuals should selectively accumulate knowledge and receive education and training according to different positions, and make targeted planning and implementation in breadth and depth according to the standards of primary system operation ability, intermediate system management and analysis ability, advanced research and creation ability and deep system application ability, with special emphasis on the cultivation of communication ability.
(C) the status and reasons of accounting information talents
At present, the number of accounting informatization talents who meet the above quality requirements in China is very short. From the quality point of view, it is difficult for both ability and knowledge structure to meet the relevant standards of accounting information talents.
The most fundamental reason for the above problems lies in the rapid changes in accounting informatization. It is not only the rapid development of information technology itself, but also the realization of some ideal management methods and concepts that were difficult to realize in the past, which prompted the accounting information system to be constantly updated and improved, and the requirements for relevant talents were constantly changing. Research, development, application, evaluation, supervision, auditing and consulting all put forward new demands for accounting information talents, which requires that the knowledge of accounting information talents must be constantly updated. However, talent education and training institutions can't meet the demand of this drastic change in time, and talent developers themselves can't catch up with the demand in time. Not only their knowledge can't meet the objective needs of the trainees, but also the teaching content can't keep up with the development of informatization. At the same time, due to the lack of standard system in accounting information industry, accounting software is also diverse, which further improves the requirements of talent development.
The increasingly fine division of labor in the accounting information industry puts talent developers in a dilemma: if professional education is implemented, it will lead to more batches of developers, fewer batches, an increase in the total number of developers and an increase in the cost of training scale, which is not in line with the current principle of talent training with thick foundation, wide caliber and high quality in China; If the general education policy is implemented, it will face the problems of large span and high requirements of accounting informatization talents, and lack the ability and experience to solve specific problems, which will eventually lead to a decline in the satisfaction of specific employers with talents. Therefore, how to deal with the relationship between the cultivation of specific work ability and the cultivation of comprehensive ability, as well as the degree between them, deserves the attention of talent developers, and is also the fundamental way to solve the shortage of qualified accounting information talents in China, improve their ability and extend their work cycle.
Two, the establishment of a scientific accounting information talent engineering system, to provide impetus for the development of accounting information.
It is a systematic project to establish an accounting informatization talent engineering system. We must use the basic viewpoint of system theory to run through the training and use of accounting informatization talents, take the whole labor cycle as the research object, make all links and elements closely linked, play their respective roles for the common goal, and form an organic unity. Accounting information talents project takes the whole life cycle of accounting information talents serving the society as the research object, and plans the education and development of talents. Its main objectives are: reducing the cost of talent development; Longer labor cycle; Good ability (including adaptability); Meet the needs of society and have certain foresight. In order to achieve the above goals, we should pay attention to the following aspects.
(A) the participants in the development of accounting information talents and their relationships
The four most important factors in the process of talent development are the development of talents themselves, the development of students oriented by education and training institutions, the development of employees oriented by unit use and the development of members oriented by policies of industry departments. In the development and use of accounting informatization talents, the development subjects at all levels should take the goal of accounting informatization talent engineering system as the overall goal, and individuals, education and training institutions, employers and industry management should make concerted efforts, contact each other, promote each other, be responsible at all levels, and be interlocking with each other, so as to tap the potential of talents for the development of accounting informatization.
1. Self development. Talents themselves can better master or master higher-level science and technology through self-study or with the help of other development disciplines on the basis of objective evaluation of their interest ability and certain knowledge according to the needs of the objective environment. "Materialist dialectics holds that external cause is the condition of change, internal cause is the basis of change, and external cause works through internal cause." ① Internal factors are decisive factors, and consciousness and initiative play an important role in this process. The rapid change of accounting information environment requires accounting information talents to learn and accumulate by self-study at any time and place as needed, especially in the process of new software application or software upgrade. Self-study is an important way to quickly understand product performance. Cultivating talents' self-learning ability and interest is the goal that talents at all levels need to pay attention to in the development process. Because accounting information is always updated and the software they contact often changes, self-development is not only necessary, but also frequent. Self-development is an important way to cultivate specific abilities and accumulate experience. Only in this way can we meet the needs of the accounting information industry, which is an important guarantee for it to play its role in the job or adapt to the new position faster. Especially auditing and supervision, the software they contact is complex and diverse. How to master the software performance as soon as possible and be familiar with the accounting information system is the key to improve efficiency and reduce costs. In this process, self-study ability plays a decisive role.
2. Cultivate development. Including formal education and vocational education, namely education and training. The role of education is to shorten the inheritance period of human knowledge, and the role of training is to shorten the distance from cutting-edge knowledge. The specific goal of training and development is to provide necessary conditions and guidance for the growth of talents, and to cultivate talents' ability (including self-study ability), character and knowledge base. Accounting information education and training institutions should formulate educational objectives and programs according to the diversity and variability of accounting information talents' needs. Formal education aims at cultivating the academic knowledge, social and cultural knowledge, basic skills and character of accounting informatization talents, giving full play to the advantages of rich educational resources and providing important guidance for accounting informatization talents; Vocational education aims to cultivate the professional experience and skills of accounting informatization talents and improve their specific work ability, paying special attention to the training needs of specific accounting informatization talents with less job requirements and quick knowledge update, such as IT auditors and operators of specific accounting information systems. In the process of training, we should learn from the structural method in software engineering, that is, divide the training needs of talents into several specific needs. If the specific needs cannot be solved by specific training subjects, they can continue to be decomposed until each demand can be guided by job hopping. This "top-down, layer-by-layer decomposition" method can make it easy for the trainees to update their knowledge and provide more professional guidance and instant knowledge for the trainees.
3. Usability development. According to the viewpoint of modern pedagogy, the knowledge people learn from school only accounts for 10% of the knowledge they use in their lives, and 90% of the knowledge is learned after they go to work. Therefore, practical development is of great significance to the development of talents. The rapid development of accounting informatization makes it more difficult for accounting informatization talents to stop learning. The rapid development of informatization, on the one hand, expands the management scope of accounting informatization system; On the other hand, the management concept is constantly improving, and the requirements for accounting informatization talents are constantly improving. Not only has the position changed, but even the same position has unstable requirements. Therefore, accounting informatization talents should constantly improve their knowledge structure according to job requirements. At the same time, employers should also attach importance to the potential of talents, integrate the human resources of mining units, provide training environment and opportunities, improve the use effect of talents, give play to the effectiveness of the system, and promote the development of units and individuals.
4. Policy formulation. We will focus on ethnic areas and industries, formulate support and guidance policies that are in line with the actual situation of the industry and conducive to long-term development, and train, use and introduce talents in a planned and step-by-step manner. The accounting information industry should, under the leadership of relevant departments, formulate and implement policies for the training, use and introduction of talents suitable for the industry as soon as possible to promote the development of the accounting information industry. It is an important means and task for industry departments to formulate accounting informatization system, normative system and standard system to promote the development of accounting informatization talents. Systems, norms and standardization systems can standardize the behavior and quality of talents, which not only directly affect the management standards, training standards and quality standards of talents, but also have a positive impact on talents by formulating the standardization of software products, such as the performance and quality control standards, safety control standards and evaluation standards of accounting information systems, which can reduce the differences between specific accounting information systems, improve the reusability of talents' knowledge and experience, and make the cultivation of general ability more universal.
In the above four levels, talent itself is the internal cause and decisive factor of development, which determines the speed and direction of development; Education and training institutions, employers and industry management are external factors, so it is necessary to give full play to the promotion and influence of this level on talent development, and at the same time form a feedback mechanism that is interrelated and influential. Education and training institutions should consider the current and future needs of employers, and employers should not only express their dissatisfaction with educational products by "needing work experience", but also feed back the needs to education and training institutions; Industry management departments provide a good environment for talent growth and promote communication between employers and education and training institutions. Only in this way can accounting informatization talents emerge in an endless stream and prosper the accounting informatization industry.
(2) Pay attention to and implement the lifelong education plan.
Lifelong education is an influential educational trend of thought in contemporary times, and it is a complete and thorough education. In the lifelong education system, a relatively complete educational concept is embodied, which holds that education is a process that runs through a person's life, and all industries and departments in society have the responsibility and obligation to carry out education. Individuals should receive education as needed at any time, and society should also provide education as needed at any time. In the accounting informatization industry, due to the rapid development of information technology and management concepts, accounting informatization talents must constantly update their knowledge, improve their working ability and extend their working cycle, otherwise it will be difficult not only to improve system efficiency, but also to maintain the original system, such as the reduction of system attack cost and the increase of system attack risk brought about by technological progress. In the lifelong education plan, personal education is the decisive factor, so in formal education and vocational education, we should pay attention to cultivating personal learning ability and hobbies, so that individuals can have the ability and consciousness of self-cultivation, realize the necessity and feasibility of lifelong education, and have the enthusiasm and urgency to participate in follow-up education.
(C) the effective allocation of accounting information personnel
The effective allocation of talents is an important link in talent development. On the one hand, it can prevent the waste of talents and give full play to its benefits. On the other hand, suitable jobs are also favorable conditions for the further development of talents. The relationship between talents and jobs is just like the relationship between productivity and production. Talents will promote each other when they adapt to their posts. If talents don't adapt to their posts, they will restrict each other and eventually break the contractual relationship and waste resources. In the accounting information industry, the division of work is more professional and the knowledge structure is more complicated. Therefore, it is necessary to build a professional information platform, promote talent exchange, avoid the Brown-style talent allocation model, vigorously develop the intermediary communication-oriented talent allocation model, and improve the scale efficiency of talent allocation. At the same time, in view of the diversity of accounting informatization talents, in order to improve the utilization rate of talents, avoid idleness of talents, and prevent a large number of accounting informatization talents employed by enterprises from not being used efficiently in the system operation, a talent management center should be established to rent talents as assets and manage them separately, so as to solve the diverse, changeable and emergency needs of employers for accounting informatization talents, avoid talent waste, and at the same time get more talents themselves. The diversity of accounting informatization talents and the variability of their roles in system construction and use urgently need to establish and improve this talent allocation model based on business leasing, talent capital operation and intellectual service through information platform.
Third, the conclusion
"The mountain is not high, the fairy is not famous, the water is not deep, the dragon is in the spirit, the humble room is humble, and I am virtuous." China has been deeply aware of the decisive role of people in the system since ancient times, and talents are the decisive factor to determine the efficiency and effect of system implementation. With the development of accounting informatization in depth and breadth, the professional composition of accounting informatization talents has also changed, and the knowledge structure of accounting informatization talents in the same position needs to be constantly changed. How to formulate and implement the development plan of accounting informatization talents and how to extend their labor cycle as much as possible are the problems faced by the accounting informatization talents project. In the process of solving this problem, the specific problems involved need to be solved by talents themselves, education and training institutions, employers and management units. For example, educational institutions need to formulate teaching content systems and teaching method systems, and management units urgently need to formulate talent standard systems and ability evaluation systems. All these systems should be formulated under the guidance of the goal of accounting information talent project, a systematic project. Only on the basis of formulating the accounting informatization talent engineering system first, can talent development subjects at all levels further refine the plan of training, using and introducing talents, and finally maximize the value of accounting informatization talents at the macro and micro levels.
Main references
[1] Exploration of Yang's accounting information system. Theme Report of the 4th Annual Meeting of National Accounting Informatization of Chinese Accounting Society.