I. Background, objects and methods of investigation
(A) Research background
Accounting major is one of the most common majors in vocational colleges. Because all walks of life and all enterprises and institutions need accounting personnel, the total demand for accounting talents in the whole society is very large every year. With the increasing number of accounting professionals in China's colleges and universities and the increasing requirements of enterprises and institutions for accountants' academic qualifications, the demand for accounting graduates in secondary vocational schools and the accounting posts provided by the whole society began to change. At the same time, the quality of students in secondary vocational schools is gradually declining, and secondary vocational students are becoming more and more unsuitable to the original curriculum and requirements of accounting major. The teaching standards and curriculum standards of accounting major in many schools are still bound in the framework system of the 1990s. One of the important tasks this time is to investigate Wujiang's demand for accounting professionals in secondary vocational schools, the setting of accounting majors and the training of talents. On this basis, Wujiang's teaching standards (including curriculum standards) for accounting majors in secondary vocational schools are developed, so as to train accounting professionals who meet the actual needs of society and the actual ability of students.
(II) Respondents
The object of the survey: enterprises are the main ones, followed by graduates majoring in financial accounting, and a typical sampling survey is conducted. Enterprises choose 10 small and medium-sized enterprises with high placement rate of graduates in our college, and graduates choose 30 students from classes of 2006 and 200xx.
(3) Research methods and forms
This survey adopts a combination of comprehensive survey and sampling survey, and the survey form adopts
Using the method of questionnaire and interview.
Through this investigation, the purpose is to better meet the needs of enterprises in the future training of accounting talents, and to be targeted in the process of practical operation teaching.
Second, the development of the accounting industry demand for talent trends
(A) Enterprises in the recruitment of accounting personnel, education is no longer the criterion, companies pay more attention to the work experience of candidates.
Accounting work includes practical work and theoretical work. Most of the accounting personnel needed by enterprises are accounting work, focusing on practice. Therefore, for accounting personnel, enterprises prefer people with work experience, and they can work as soon as they enter the company, eliminating the training cost of the company. After all, some basic accounting work is done, not "researched", and natural education is not so important in some junior accounting positions.
With the accelerating pace of economic development, the requirements for accounting talents in the new era are getting higher and higher. Professionals with ordinary accounting skills have begun to be unable to adapt to the rapid development of enterprises, while accounting talents with "management" are extremely scarce.
Experts say that at present, the accounting industry is in a stage where there is no shortage of low-end talents and senior talents are in an emergency. Cashiers and general accountants are not in short supply, but it is extremely difficult to find a talent with excellent professional background, internationally recognized accounting professional qualification certificate in hand and "rolling" in related industries for several years.
Then, what kind of accounting talents can be regarded as the talents that the market really needs, and does it necessarily require a bachelor's degree or above to be regarded as a senior accounting talent? Most accounting talents who really meet the market's "appetite" have a bachelor's degree or above, have 3-5 years of "actual combat" experience and hold excellent professional qualification certificates. However, a bachelor's degree is not necessary, and rich practical experience is the magic weapon for success. However, for work experience, almost all enterprises require 2 ~ 3 years of work experience, which shows the importance of work experience for job application. Work experience is specific to fresh graduates, that is, practical ability, which not only requires us secondary vocational school students to have excellent professional knowledge, but also requires us to do it. From the filling of vouchers to the registration of account books to the preparation of statements, we must be able to operate independently, so that we can do it at a glance without a long period of training. In fact, this can be done through certain internship training. Through investigation, we found that when enterprises recruit fresh graduates, they will consider recruiting some jobs with low technical requirements. Most enterprises think that accounting is a highly technical and practical job, so they pay more attention to the experience and practical ability of candidates. Enterprises believe that the current accounting graduates lack practical experience: 1. As an accounting professional, they should have a certain degree of understanding of auditing and legal knowledge. 2. Practical experience, professional planning, ability and position orientation. 3. When encountering problems, they can't take the initiative to solve them brilliantly. They are content with the status quo and lack suggestions and opinions on improving their work and management.
Facts show that although fresh graduates have some weaknesses in applying for accounting and auditing positions at the beginning, opportunities for development exist objectively, as long as they start from the basic accounting work in a down-to-earth manner and have a correct attitude.
Accurate positioning, after a few years of work, you are not a competitive group in the talent market. After all, development needs a process.
(B) In the demand structure of accounting talents, middle and senior accounting talents are scarce.
For a long time, it is difficult to find the trace of accounting in the hot career rankings. Is it true that enterprises don't need accounting? The number of new enterprises is increasing, and the overall investment scale of the country is increasing, but the number of accountants recruited by various media is only a few. In fact, it is not difficult to find that there are too many junior accountants and they are saturated year after year. Statistics show that there are more people with junior professional titles than those with middle and senior professional titles and other high certificates. At present, in the talent market, junior accounting talents are relatively saturated, even surplus. In addition, general accounting personnel enterprises are generally recommended by internal employees, so the number of recruitment in the talent market is even less. Senior and middle-level accountants have always been the target of human resources competition in enterprises. Judging from the current annual supply-demand ratio, there is a big gap in the demand for intermediate accounting talents, and the shortage of senior accounting talents is even more serious. Especially after China's entry into WTO, with the increasing efforts of opening to the outside world, multinational enterprises and some foreign entrepreneurs have set up companies in China, which requires a large number of local senior financial talents who are familiar with international accounting standards. This also allows us to fully see the changing direction of market demand.
Second, the enterprise's demand for financial accounting talents
(A) Analysis of talent demand
According to China Accounting Network, the market demand of accounting talents is second only to that of marketing talents. According to the latest statistics released by the State Administration for Industry and Commerce published by China News Network, by the first half of 2008, the number of private enterprises in China had reached 3 million, a year-on-year increase of 20% and an increase of nearly 350,000. According to the analysis of this growth rate, the number of private enterprises in China has increased by at least 300,000 every year. According to the calculation of 1-2 accounting personnel per enterprise, the accounting industry needs to increase more than 400,000 accounting employees every year. This shows that the employment prospects of financial talents are more optimistic.
(B) the demand for academic qualifications
The results of this survey on the educational requirements of enterprises show that employers are gradually becoming rational in the use of talents, and the phenomenon of wasting people has been greatly improved. The demand of small and medium-sized enterprises for junior college talents has become the main demand of such enterprises. According to the effective questionnaires collected, it has reached 25, accounting for 58% of the total number of small and medium-sized enterprises surveyed.
(3) Job requirements
The enterprise's post demand for financial accounting professionals is an important basis for us to determine the professional direction. According to the survey data, the financial accounting professional positions provided by enterprises, especially small and medium-sized enterprises, are mainly accounting, financial analysis and financial management, and their proportions are 38%, 20% and 42% respectively.
(four) the requirements of the enterprise for the professional quality and ability of financial accounting professionals.
Professional quality:
Accounting talents are the key to do a good job in accounting. To become high-quality accounting talents, the continuous deepening of professional quality is particularly important.
(1) Strong financial basic knowledge and professional knowledge.
Enterprises generally believe that financial personnel should have solid basic financial knowledge and professional knowledge, and be able to integrate theory with practice, explore from practice, and constantly improve from practice. They should be familiar with the specific reality of enterprises, understand the rules and regulations of financial management and the relevant provisions of enterprises, and be strict with themselves, so as to achieve complete bookkeeping, accounting and reimbursement procedures, true content and clear accounts. This is the most basic financial work foundation, the most important and the key to do a good job in financial work.
(2) extensive knowledge
Enterprises believe that it is far from enough to have financial and accounting professional knowledge, and only when it involves a wide range can it be liberated from the books and become the talents needed by enterprises. After all, accounting is only a branch of economic science, so a qualified accountant should be quite familiar with the knowledge and skills related to financial accounting and related disciplines such as economics, taxation, marketing, management and law. In the survey, enterprises agreed that "if a person only knows accounting, he actually doesn't know accounting". China is an information society with reform and opening up, and accounting work is the application of practical knowledge. Therefore, accountants should be comprehensive talents, who need to master the characteristics of accounting information systems and absorb feedback in time, such as finance and securities.
(3) Mastering computerized accounting and constantly improving English.
Computers have been widely used in the accounting treatment of financial system, which will free the accountants from monotonous and complicated work such as recording, calculating and reimbursement, improve economic efficiency, and make accountants free up more time to carry out budget analysis and overall planning. At the same time, it also avoids many mistakes, and its advantages are self-evident. Therefore, financial personnel must have the ability to master computer applications.
Secondly, enterprises believe that the knowledge of foreign languages is the basic condition for Chinese accounting work to be in line with the international accounting system, which can help China absorb advanced foreign management experience, explore some feasible methods and participate in international economic affairs as soon as possible.