Model essay on college accounting: the development status of accounting education
With the continuous development of society, the demand for accounting professionals in enterprises is increasing, and the requirements for the personal working ability and quality of accounting personnel are also increasing, so the importance of accounting education is also increasing. Improving the basic financial knowledge and professional accounting knowledge of accountants is an important part of accounting education in China, which enriches the horizons and knowledge level of accountants. Improving their professional level is the main purpose of accounting education. There are more or less problems in China's accounting education, and the development of the times puts forward new requirements for the way and content of cultivating the required accounting talents. It is a difficult problem to be solved urgently in the development of accounting education in China to analyze the problems and systems existing in accounting education and find out the reasons, so as to improve the professional level of accounting personnel in China. This paper mainly analyzes the present situation of accounting education in China and looks forward to its development, hoping to provide help for the development of accounting education in China.
Keywords: accounting education; Current situation; develop
The continuous development of our society has driven the development of many industries, and at the same time, the demand for talents in the industry is getting higher and higher, and the demand for accounting talents is also growing. At present, there are many problems in China's accounting education, such as unclear educational concepts, imperfect learning system and unrealistic goals, which make China's accounting education level relatively low. The professional knowledge and quality of accountants can not meet the requirements of society. In order to improve the level of accounting personnel in China, we must reform accounting education, improve accounting education system, improve teachers' teaching level and teaching efficiency, so as to close the level of accounting personnel in China and the world and promote the development of accounting education.
1 Current situation of accounting education in China
1. 1 separation of practice and theory
At present, most of the domestic accounting education directly instills accounting knowledge into students, which is rather boring in the learning process. Students not only don't understand accounting knowledge enough, but also lose interest in learning accounting knowledge. Many students do not pay attention to the study of accounting knowledge and practical experience in order to obtain accounting qualification certificates. There are two important reasons: first, the arrangement and setting of accounting education courses are improper. The accounting knowledge that students have learned is inconsistent with real life and cannot be verified in life. So a lot of accounting knowledge is forgotten after learning, and it can't be used reasonably in later life. When encountering related problems, it is not only a waste of time, but also inefficient to study again. Just from the written knowledge, it is probably impossible to understand what is said carefully. Under the background of the rapid development of science and technology, talent training in all countries goes hand in hand with theory and practice. At the same time, it also involves knowledge of various industries. They are no longer just pursuing specialization in the technical field, but moving towards all-round talents [1]. In the process of accounting education in China, the curriculum design of students majoring in accounting is relatively simple, and most of them are related accounting courses except some necessary political courses and math classes. There are no other courses in humanities, science and technology. This kind of curriculum arrangement makes students' vision not developed to the maximum extent, and accounting major is in a weak position in other knowledge, especially computer. With the continuous development of science and technology, computer technology has become an essential basic skill for college students, and the curriculum arrangement of accounting education cannot be reasonable. It is impossible to provide China with talents suitable for the requirements of the times. Secondly, students have too little practice in the learning process to skillfully apply theoretical knowledge to practice. Students generally live in the campus environment, rarely contact with the market and economic environment, and do not know enough about many enterprises. Moreover, the accounting education curriculum only contains some basic theoretical courses and extensive theoretical knowledge. For many enterprises, the details of accounting knowledge are not detailed enough, and teachers can't explain and analyze many detailed problems in enterprises, so that students can only learn accounting knowledge by rote, and they can't meet the requirements of enterprises for talents after graduation, which leads to difficulties in employment for college students and can't combine theory with practice well.
1.2 The goal of education is not clear enough.
The training purpose of accounting education in China is to transport talents who can engage in related occupations to the society, hoping to make up for the shortage of accounting professionals in China. At the beginning of reform and opening up, the purpose of accounting education can meet the basic national conditions of our country and cultivate a large number of accounting talents. However, the development of society and science and technology put forward higher requirements for the training objectives of accounting education, and the level, depth and system of accounting education are constantly changing. Improving the training goal of accounting education in China is also the inevitable result of this change. At the same time, the changing market and economy, as well as the curriculum changes of accounting education, have not clearly defined the objectives of accounting education, and have also blurred the training objectives of accounting education.
The education system of 1.3 is not perfect.
The system and system of accounting education are not perfect, which greatly reduces the effect of conveying accounting talents to the society and cannot play its real role. First, the professional setting of accounting education does not meet the requirements of the times for the training of accounting talents. In the determination and ranking of professional courses, leaders often arrange majors at will, and it is a common phenomenon to merge and increase or decrease majors. The long-term training plan for accounting talents and all-round talents has not been implemented. In China's accounting education curriculum, there are some useful related majors and other majors, which are of little practical value and are dispensable, and are not closely related to real life, so they can't exercise students' ability and broaden their horizons. Wasted the golden time of students' study. Most of the students trained by accounting education only have a very simple understanding of accounting knowledge, which can neither meet the requirements of accounting talents nor meet the training plan of all-round talents in the new era. The difficulty in employment and low professional skills of college students are the consequences of the imperfect accounting education system in China. The curriculum of accounting education specialty is unreasonable, and the curriculum classification does not conform to the curriculum connotation. Specialty setting and classification do not meet the requirements of the times. Secondly, the curriculum is unreasonable, the teaching hours of specialized courses are insufficient, and the curriculum content is not rich enough, which makes the curriculum of accounting education not meet the requirements of talent plan. Many open courses have been added to the study courses of accounting majors, and many science, technology, society and some accounting courses have been ignored, resulting in limited professional knowledge of trained accounting talents. Can not meet the basic requirements of enterprises for accounting personnel. The scope of accounting knowledge is relatively narrow, and the knowledge of other industries is unknown, which seriously hinders the future development of college students. The cultivation of comprehensive ability is not strong enough, which may be a great blow in the work. Third, the teaching content is relatively old, not keeping pace with the times and not complete enough. There is no uniform standard for the syllabus of accounting knowledge in accounting education in China, and there are also objections to the teaching content. It is difficult for colleges and universities to make a choice in accounting education. The teaching content is generally the same part of most teaching standards, and the teaching content has not been updated in time. The same accounting teaching content has been used for many years, so that the accounting knowledge system accepted by students has not kept pace with the times, can not keep up with the pace of development of the times, and does not meet the requirements of enterprises for accounting personnel's professional knowledge. Not only that, but also many specialized courses are repetitive, which wastes the time of students and teachers and fails to achieve better learning efficiency. For example, cost control in accounting education is described in both cost accounting and management accounting.
1.4 The concept of education is not clear.
The ambiguity of educational concept in China's accounting education is the fundamental reason for the backwardness of China's accounting education. The fuzziness of this concept makes teachers unable to find the priority of teaching in the teaching process, and students can't get better accounting ability accordingly, and their learning ability can't meet the needs of society [2]. This influence is mainly manifested in the following aspects: first, it pays more attention to the improvement of professional skills of talents and ignores the improvement of personal quality; Most teachers and parents are strict with students' academic performance, which makes students form a concept that everything will be fine as long as they study hard, and they don't pay attention to the exercise and accumulation of other skills and knowledge. In the process of learning, they also pay more attention to those key subjects and do other things in many comprehensive quality-oriented classes, and their personal quality has not been improved. In the future work, it may be greatly affected. Secondly, the emphasis on professional skills exceeds the limits of national laws and regulations. Accounting is a position that has great influence on enterprise finance. Doing a good job in accounting has a lot to do with the importance of personal professionalism and regulations. At present, many accountants in China do not comply with the requirements of the law and accept bribes, which has caused huge losses to enterprises. Therefore, it is very necessary to strengthen the teaching of laws and regulations in accounting education, so that accountants can set up a steelyard in their minds to measure whether their actions in the work process meet the standards. Thirdly, in accounting education, we should look at the memory of middle school students on what they have learned, not at the students' thinking in the learning process. Accounting is the work of managing economy, which requires us to think theoretically, study practically, understand integration in thinking and apply it flexibly to real life. Teachers can make students think about what they have learned and apply it to their work, which is conducive to cultivating students' comprehensive ability and professional quality. It is very helpful for students to think and solve problems independently in their work in the future [3]. However, judging from the current situation of accounting education in China, we have not noticed that the knowledge learned in books is boring when using actual cases for teaching and analysis, and only asking students to understand this knowledge has not caused students to think and analyze these contents deeply.
1.5 The educational level is not clear.
The level of accounting education in China is not clear, and it tends to be academic. With the development of society and the continuous reform of education, accounting education is also changing, and it is more inclined to accounting education. Many specialized accounting education institutions were closed under such circumstances. If this phenomenon continues to develop, it may lead to a serious shortage of talents in the accounting industry. Although the problem of unclear stratification of accounting education in China has not yet appeared, it can still be found from the structure of accounting education. And with the continuous development of society, this problem will have a serious impact on the development of accounting industry in China sooner or later. How to reform China's accounting education, send more qualified accounting talents for enterprises, and improve the quality and personal competitiveness of accounting personnel are all urgent problems in the accounting education industry. To solve this problem, China needs to reform accounting education. According to the development trend of the times and various considerations of the environment, we should constantly improve the professional and curriculum system of accounting education and the hierarchical classification of accounting education in order to improve the working ability and quality of accounting practitioners and provide guarantee for the normal development of China's economic undertakings [4].
2 China accounting education development prospects
Under the current social development trend, China's accounting education faces many problems, which is both a challenge and an opportunity for China's accounting education. When accounting education in China crosses this obstacle, it will achieve greater development, and accounting education has a very good prospect, which requires us to guide correctly and realize the further development of accounting education in China. Accounting education in China needs to approach the international level. Internationalization is the development trend of accounting education in China. In this process, in order to achieve the goal faster and better, the teachers and disciplines of accounting education need to develop internationally. The international development of teachers first means training or introducing high-quality and high-skilled accounting education teachers. Only when the resources in this field are rich enough can we train more high-level accounting talents for our country. It is the cornerstone to realize the internationalization of accounting education. In the process of establishing a team of accounting teachers closer to internationalization, we should pay attention to the storage and updating of accounting knowledge of accounting teachers, increase the source channels of accounting teachers, ensure that teachers' own accounting knowledge can adapt to the development of society in accounting education, and lay the foundation for cultivating accounting talents closer to real life. In addition, we should establish a related accounting knowledge exchange meeting. The teachers of accounting education are classified and stratified, and different levels of teaching are carried out at different stages. After all, teachers' resources are one of the necessary resources to cultivate talents that meet the requirements of the times. The influence of teachers has a great influence on students' understanding and understanding of accounting knowledge and whether they will further explore it. In the process of internationalization of accounting education, the internationalization of teachers' level also needs the support of relevant national policies. This is one of the most important pillars in the development of accounting education. On the other hand, the development trend is the internationalization of disciplines. After China's entry into the World Trade Organization, the concept of education has gradually moved closer to that of international education. The concept of focusing only on academic qualifications and not on one's own working ability will be gradually eliminated by enterprises sooner or later, and the demand for talents with strong working ability that meet the requirements of the times will be increasing. Therefore, the internationalization of accounting education is an inevitable direction [5]. Reforming the courses and teaching methods of accounting education is the best way to promote the internationalization of accounting education in China. In this development process, first of all, we should arrange the teaching courses of accounting education reasonably, so that students can learn relevant accounting knowledge and dabble in other disciplines, and broaden the depth and breadth of students' knowledge. Some dispensable courses can also be deleted as appropriate to provide the necessary time for rapid training of talents. Secondly, teachers' teaching methods should be changed to the direction that students prefer and teachers are more relaxed, so as to cultivate students' autonomous learning ability and thinking ability and make contributions to cultivating students' stronger working ability.
3 abstract
Economic and social development has promoted social progress, and accounting education should also make corresponding changes to provide talents needed by the new era for society and enterprises. The development of accounting education is not smooth sailing. We should overcome the difficulties and develop in the direction of accounting education that is more in line with international standards.
References:
[1] Tian Guanjun, Zhang Yalian. The present situation and future trend of internationalization of accounting education [J]. Accounting Newsletter, 2011(12): 26-28.
[2] Li Zhen. Analysis on the present situation and development trend of environmental accounting education in Chinese universities [J]. Friends of Accounting, 2011(18):120-121.
[3] Wang Xiufen. The Present Situation and Development Countermeasures of Accounting Undergraduate Education in Henan Province [J]. journal of zhengzhou institute of aeronautical industry management (Social Science Edition), 2013 (05):171-174.
[4] Wu Ping. The development status and future trend of accounting education internationalization in China [J]. Journal of Shaoxing University of Arts and Sciences (Philosophy and Social Sciences Edition), 2012 (03):112-14+120.
[5] _ _ Bin。 Accounting ethics education abroad: current situation and enlightenment [J]. Accounting and Economic Research, 20 13(03):50-56.
Fan Wener, an accountant in junior college: analysis of centralized accounting in state-owned enterprises
Abstract: With the continuous development of state-owned enterprises and the deepening of economic system reform, the accounting management mode of state-owned enterprises has been paid more and more attention, among which centralized accounting is widely used. Centralized accounting is an effective accounting management method, which can improve the overall management level and economic benefits of state-owned enterprises. This paper will analyze the problems existing in centralized accounting of state-owned enterprises and put forward corresponding countermeasures.
Keywords: state-owned enterprises; Centralized accounting; Problems; tactics
First, the significance of centralized accounting
The implementation of centralized accounting can make users of accounting information better understand the financial situation of enterprises, more effectively supervise and manage the accounting work of subordinate units, enhance the efficiency of the use of funds in state-owned enterprises, and reduce the corruption and idle waste of funds. Centralized accounting is produced with the development of state-owned enterprises. It is an accounting method suitable for the development status of state-owned enterprises and modern enterprise management mode. Centralized accounting is beneficial for state-owned enterprises to better manage accounting, implement and comprehensively implement implementation of accounting's management policies, rationally allocate resources and improve the efficiency of capital use. The centralized accounting of state-owned enterprises can fully grasp the financial status of subordinate units, find the financial problems of subordinate units in time, and concentrate on the obstacles encountered, so as to solve the problems and make enterprises avoid risks and run smoothly. In addition, centralized accounting has changed the management mode of self-management of funds by subordinate units, avoided the confusion and shortage of fund management, and enabled enterprises to use funds more flexibly and freely and optimize the allocation of funds.
Second, the state-owned enterprise accounting problems
(A) separation of accounting and physical asset management
After centralized accounting is carried out in an enterprise, the accounting center accounts for the economic business of each subordinate unit of the enterprise, but the physical assets of the subordinate units are still managed by each unit, which will inevitably lead to the inconsistency between the accounting information of the subordinate units and the physical assets. In fact, the centralized accounting center only pays attention to the accounting of book value, but ignores the management of actual assets of each unit, which leads to the separation of centralized accounting from the management of physical assets of each unit. Enterprises can't keep abreast of the changes of fixed assets and other physical assets of subordinate units, and the accounts are not checked in time, which is not conducive to the preservation and appreciation of state-owned assets.
(B) Accounting and other departments with a low degree of cooperation.
The lack of cooperation between the staff of the centralized accounting center of enterprise accounting and the staff of other management departments has affected the integrity of enterprise financial information and the effect of financial work. At present, the centralized accounting system of many state-owned enterprises has not been established for a long time, and the system is still not perfect. The relationship between accounting department and other departments is not clearly defined, and there is a lack of mutual understanding and mutual supervision between departments, which leads to the low overall operating efficiency of enterprises. After the implementation of centralized accounting, the work scope of the staff of the accounting center will be expanded and the workload will also increase, so they have no time to take care of the business situation of other departments, lack corresponding coordination work, and sometimes financial problems and confusion will occur.
(C) the internal management mechanism is not perfect
After the implementation of centralized accounting, the centralized accounting center will focus on supervising the capital status and the use of funds of subordinate units, but it pays insufficient attention to the basic accounting work and it is difficult to guarantee the quality of work. Paying too much attention to the supervision function will weaken the basic function of accounting to some extent. In the process of accounting, control and audit are not rigorous, and some irregular behaviors often occur. Some state-owned enterprises can't handle the relationship between centralization and decentralization. If they are too centralized, they will be too strict with their subordinate units and lose their enthusiasm, while if they are too decentralized, their management will be too loose.
(D) The professional quality of accountants is not high.
Centralized accounting requires accountants to be professional and have strong computer operation ability. Many accountants are very skilled in basic business, but they are not proficient in the application of accounting software. In practical work, centralized accounting requires accountants not only to know basic accounting business processing, but also to be proficient in accounting computerization and know how to use financial software. Accounting personnel lack knowledge of computerization and financial software, which will greatly reduce work efficiency.
Third, strengthen the strategy of centralized accounting in state-owned enterprises.
(1) Strengthen internal control management and physical assets management of enterprises.
After centralized accounting, enterprises should not only focus on verifying book information, but also pay attention to the management of physical assets of subordinate companies. Subordinate companies should also fulfill their management responsibilities, carefully check book information and physical assets, and conduct asset inventory with group companies on a regular basis. In addition, enterprises and subordinate units should strengthen internal control, formulate corresponding restraint mechanisms, standardize the behavior of accounting personnel, enhance the sense of responsibility and professional ethics of relevant personnel, and improve the ability of financial personnel to supervise and manage physical assets. Accountants who abide by the internal control management system of enterprises and perform well should be rewarded to improve their work enthusiasm.
(2) All departments should clarify their responsibilities and strengthen cooperation.
Centralized accounting departments should cooperate closely with other departments, clarify the responsibilities of departments and related personnel, and formulate unified accounting methods to facilitate the economic and business development and accounting of subordinate units. On the one hand, it is necessary to enhance the familiarity of all departments with their own work and strengthen the coordination and cooperation of all departments in business from the system, so as to improve the overall work efficiency of enterprises. On the other hand, the accounting department should take the initiative to communicate with other departments, strengthen the inventory of fixed assets and current assets of enterprises, and ensure that the accounts are consistent with the facts. Subordinate units should also cooperate with the accounting audit of group enterprises, strengthen the supervision and management of financial accounting, and improve accounting quality.
(3) Improve the internal management mechanism and methods of enterprises.
State-owned enterprises should change their management concepts, improve internal management mechanisms and methods, strictly implement operating procedures, and improve management efficiency. Enterprises should establish and improve the asset supervision system, strengthen the supervision of fixed assets and other physical assets, and ensure the safety and integrity of the assets of state-owned enterprises. Specifically, in every link of enterprise accounting centralized accounting, it is necessary to clarify the responsibility to people, establish a detailed ledger, grasp the asset flow of each link in time, and record it. At the same time, we should correctly handle the relationship between centralization and decentralization, and adopt a centralized accounting management mode combining centralization and decentralization. The accounting center should improve the internal audit to ensure the authenticity of accounting information and the quality of accounting services. It is necessary to strengthen mutual supervision among various departments, organically combine accounting and supervision, and ensure the preservation and appreciation of the assets of state-owned enterprises.
(d) Improving the computerized skills of accountants.
State-owned enterprises should gradually recruit accountants with high professional quality, select the best, and regularly assess the accounting knowledge and professional ability of accountants. At the same time, it is necessary to provide training opportunities for on-the-job accountants to improve their professional quality, especially to master the knowledge of computerized accounting and the application of financial software, so as to improve their work efficiency. In addition, it is necessary to improve the financial accounting knowledge of network managers, so as to better maintain financial software, quickly respond to accounting business problems and emergencies and deal with them in time to avoid enterprises suffering greater economic losses.
Four. Concluding remarks
Centralized accounting in enterprises can effectively improve the effectiveness of accounting in state-owned enterprises and lay a foundation for enterprises to do a good job in financial management. To do a good job in centralized accounting, enterprises should strengthen internal control management and physical assets management, clarify the responsibilities of various departments, strengthen mutual cooperation between departments, and effectively improve the accounting quality of state-owned enterprises.
References:
Li Chunlei. Reflections on centralized accounting of enterprise accounting [J]. Accounting, 20 12
[2] Xu. On the importance of strengthening financial management by competent departments under centralized accounting system [J]. Modern Economic Information, 20 1 1.
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