Accountants are primarily responsible for processing and managing financial information of companies, businesses, and individuals.
I. Introduction:
Accounting has two meanings, one refers to the accounting work, the second refers to the accounting staff, accounting is based on the "Accounting Law," "Budget Law," "Statistical Law," and a variety of tax laws and regulations as a legal basis for the reconciliation of bookkeeping vouchers, financial ledgers, financial statements,. Engaged in the process of economic accounting and supervision, is the use of money as the main unit of measurement, the use of specialized methods.
Accounting and supervision of a unit of economic activity of a kind of economic management work; accounting staff is to carry out accounting work, accounting supervisor, accounting supervision and accounting, property management, cashier and other personnel.
Second, the function:
1, the accounting function: accounting is mainly from the quantitative aspects of the economic activities of the units, through certain accounting methods, to provide data for economic management. Reflective function should include before, during and after the reflection, that is, throughout the whole process of economic activity.
2, accounting supervision function: accounting supervision is mainly the use of accounting data and information feedback on the whole process of economic activity to control and guide, including before, during and after the supervision.
3, participation in business decision-making function: the so-called decision-making, from a variety of alternatives to select the optimal program, in order to obtain the maximum economic benefits. Decision-making plays an important role in modern management, the correct decision can make the enterprise to obtain the maximum benefit, decision-making errors will cause significant losses and waste.
Accounting Prospects:
I. Employment Direction:
1. Domestic Enterprises: This is the largest employment direction of accounting graduates, but treatment and development may be relatively poor.
2, foreign-funded enterprises: foreign-funded enterprises are more mature financial management systems and methods, usually new employees will be professional training, but generally require a higher level of English.
3, accounting firms: accounting firms are the traditional direction of employment for accounting majors, but the intensity of work may be greater.
4, other institutions or units: such as government agencies, non-profit organizations, etc., the demand for accountants in these institutions is also relatively stable.
2. Career path:
1. Beginning career: Graduates who have just entered the accounting industry can start from basic positions, such as assistant accountant, cashier, etc., and gradually accumulate experience and skills.
2, professional skills upgrading: after a certain amount of experience, you can gradually promote to professional skills positions, such as accountants, financial analysts and so on.
3, management positions: with the accumulation of experience and ability, can be gradually promoted to management positions, such as financial manager, financial director, etc..
4, business development: In addition to the traditional accounting business, you can also enhance your career competitiveness by expanding your business areas, such as tax planning, risk management, investment advisers and other directions.
Three, industry trends and development opportunities:
1, international development: with the acceleration of economic globalization, the international development of the accounting profession has become more important. Mastery of international accounting standards and English language skills will help to achieve better development opportunities in this field.
2, technological progress: with the development of big data, artificial intelligence and other technologies, the accounting profession will also face more technological change and innovation opportunities. For example, the application of artificial intelligence in the field of accounting can help improve efficiency and reduce human error.
3. Green Accounting and Sustainable Development: With the growing concern of society for environmental protection and sustainable development, the demand for green accounting and sustainable development accounting is also increasing. Acquiring relevant knowledge and skills will help to achieve better development opportunities in this field.