Abstract: In the process of the continuous development of society, enterprises have an increasing demand for accounting professionals, and the requirements for accountants' personal working ability and quality are getting higher and higher, so the emphasis on accounting education is also constantly strengthening. Improving accountants' basic financial knowledge and professional accounting knowledge is an important part of the current accounting education in China. It is the main purpose of accounting education to enrich the vision and knowledge level of accounting personnel and improve their professional level. There are more or less problems in accounting education in China, and the development of the times has new requirements for the ways and contents of training needed accounting talents. It is a difficult problem to be solved in the development of accounting education in China to analyze the existing problems and systems, and then 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.
Keywords: accounting education; Current situation; develop
The continuous development of China's society has driven the development of many industries, and at the same time, the level of talents needed by industries is getting higher and higher, so is the demand for accounting talents. Nowadays, there are many problems in accounting education in China, the related educational concepts are not clear enough, the learning system is not perfect and the goal is divorced from reality, which makes the level of accounting education in China relatively low. The professional knowledge and quality of accountants can't meet the requirements of society. If we want to improve the level of accountants in China, we must reform accounting education, improve the system of accounting education, and improve the teaching level and teaching efficiency of teachers, so as to close the level of accountants in China and the world and promote the development of accounting education.
1 the present situation of accounting education in China
1. 1 separation of practice and theory
Nowadays, most of the accounting education in China directly instills accounting knowledge into students, which is rather boring in the learning process. Students not only do not have enough understanding of accounting knowledge, but also lose their interest in learning accounting knowledge. Many students do not pay attention to the learning of accounting knowledge and the practical experience of accounting in order to obtain an accounting qualification certificate. Two important reasons are as follows: First, the arrangement and setting of accounting education courses are improper. The accounting knowledge that students have learned is inconsistent with real life and can't be verified in life. Therefore, a lot of accounting knowledge is forgotten after learning, which can't be applied reasonably in future life. When encountering related problems, it is not only a waste of time, but also inefficient to learn again. It is probably impossible to understand what is said carefully only from written knowledge. Under the background of the rapid development of science and technology, The cultivation of talents in all countries goes hand in hand with theory and practice. At the same time, the knowledge of various industries is also involved. Instead of just pursuing specialization in technical fields, they are moving in the direction of talents with all-round development [1]. In the process of accounting education in China, the curriculum design of students majoring in this major is relatively simple, and most of them are related accounting courses except some necessary political courses and mathematics courses. There are no other courses in humanities, science and technology, etc. This kind of curriculum arrangement makes students' vision not developed to the maximum extent, and accounting majors are in a weak position in other knowledge, especially in computers. With the continuous development of science and technology, computer technology has become an essential basic skill for college students at present, so 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 practice too little in the learning process and cannot skillfully apply theoretical knowledge to practice. Students generally live in the campus environment, rarely come into contact with the market and economic environment, and do not know enough about the knowledge of many enterprises. Moreover, the accounting education curriculum only contains some basic theoretical courses and a wide range of 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 leaning back, and they can't meet the talent requirements of enterprises after graduation, which makes it difficult for college students to find jobs 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 lack of personnel in the accounting industry in China. At the beginning of reform and opening up, the purpose of accounting education can conform to China's basic national conditions and train a large number of accounting personnel. However, the development of society and science and technology has 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 and the curriculum changes of accounting education have not clearly defined the goal of accounting education, and also blurred the training goal of accounting education.
1.3 the education system is not perfect.
The system and system of accounting education are not perfect, which makes the effect of accounting talents delivered to the society discounted and cannot play its real role. First, the professional setting of accounting education does not meet the requirements of the times for the cultivation of accounting talents. In the determination and ranking of professional courses, leaders often make random arrangements for majors, 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 majors, which are not closely related to real life and cannot exercise students' ability and broaden their horizons. It wastes the prime 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, and the employment difficulties and low professional skills of college students are the consequences of the imperfect accounting education system in China. The professional curriculum of accounting education is unreasonable, and the curriculum classification is also in line with the connotation of the curriculum. The setting of specialty and classification are not in line with the requirements of the times. Secondly, the unreasonable curriculum, the lack of teaching hours and the lack of rich curriculum content of professional courses make the curriculum of accounting education not meet the requirements of talent plan. Many open courses are added to the learning courses of accounting students, many science and technology, society and some accounting courses are ignored, and the professional knowledge of trained accounting personnel is limited. It can't meet the basic requirements of enterprises for accountants. The scope of accounting knowledge is relatively narrow, and the knowledge of other industries is not understood, which seriously hinders the future development of college students. The training 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 unified standard for the teaching outline 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 is not updated in time. For many years, the content of the same accounting teaching has been used, so that the accounting knowledge system accepted by students has not kept pace with the times and can not keep up with the development pace of the times, and it does not meet the requirements of enterprises for the professional knowledge of accountants. Not only that, There are also many professional courses with repetitive contents, which waste students' and teachers' time and fail to achieve better learning efficiency. For example, cost control in accounting education is described in both cost accounting and management accounting.
1.4 The educational concept is not clear.
The ambiguity of educational concept in accounting education in China is the fundamental reason for the backwardness of accounting education in China. The ambiguity of this concept makes teachers unable to find the priority of teaching in the teaching process, and students can't obtain 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 have strict requirements on students' academic performance, which makes students form a sense that everything will be fine as long as they study well, and they don't pay attention to the exercise and accumulation of skills and knowledge in other aspects. In the learning process, they also pay more attention to those key subjects and do other things in many comprehensive quality-oriented classrooms, and their personal quality has not been improved. In the future work, it may be affected a lot. Secondly, the emphasis on professional skills exceeds the limits of national laws and regulations. Accounting is a position that has a great impact on the financial affairs of enterprises. Doing a good job in accounting has a great relationship with the importance of personal professionalism and regulations. Nowadays, there are many accountants in China who fail to follow the requirements of laws and take bribes, which have caused great losses to enterprises. Therefore, it is very necessary to strengthen the teaching of laws and regulations in accounting education, so that accountants can set a steelyard in their minds to measure whether their behavior in the process of work meets the standards. Thirdly, in accounting education, it is necessary to look at the degree of middle school students' memory of learned knowledge rather than the students' thinking in the learning process. Accounting is a job of managing economy, which requires us to think in theory, learn in practice, understand and integrate 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 will be of great help for students to think and solve problems independently in their work in the future [3]. However, 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, which only requires students to understand these knowledge, and has not caused students to think and analyze this content in depth.
1.5 The educational hierarchy is not clear.
The level of accounting education in China is not clear, and it is more inclined to the education of accounting education. With the development of society and the continuous reform of education, accounting education is also changing constantly, and it is more inclined to the education of accounting education. Many specialized accounting education institutions have been closed in this situation. 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 emerged, 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 China's accounting industry sooner or later. How to reform accounting education in China to transport more qualified accounting talents for enterprises and enhance the quality and personal competitiveness of accounting personnel are all problems in the accounting education industry that need to be solved urgently. 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 to enhance the working ability and quality of accounting practitioners and provide a guarantee for the normal development of China's economic undertakings [4].
2 China's 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 China's accounting education crosses this obstacle, it will achieve greater development, and the accounting education has a very good prospect, which requires us to guide it correctly and realize the further development of China's accounting education. China's accounting education needs to be closer to the international level. Developing towards internationalization is the development trend of China's accounting education. In this process, if we want to achieve the goal faster and better, we need to develop the teachers and disciplines of accounting education towards internationalization. The internationalization development of teachers means to cultivate or introduce high-quality and high-skilled teachers in accounting education first. Only when the resources in this respect are abundant enough can we train more high-level accounting talents for China. 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 teachers' own accounting knowledge, increase the source channels of accounting teachers, ensure that teachers' own accounting knowledge can meet the development of society in accounting education, and lay the foundation for training 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, teacher resources are one of the necessary resources for cultivating talents that meet the requirements of the times. The influence of teachers has a great impact on students' understanding and understanding of accounting knowledge and whether they will be further explored. In the process of internationalization of accounting education, the internationalization of teacher 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 accession to the International Trade Organization, the concept of education has gradually moved closer to the international concept of education. Sooner or later, the concept of only paying attention to academic qualifications and not paying attention to one's own work ability will gradually be eliminated by enterprises, and the demand for talents with strong work ability who meet the requirements of the times will increase. Therefore, it is an inevitable direction for accounting education to develop towards the internationalization of accounting disciplines [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, the teaching courses of accounting education should be arranged reasonably first, so that students can not only learn relevant accounting knowledge but also 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 training talents quickly. Secondly, the teaching methods of teachers should be changed in a direction that students like more 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 summary
The development of economy and society has promoted the progress of society, so accounting education should also make corresponding changes to provide the society and enterprises with the talents they need in the new era. The development of accounting education is not smooth, so we should overcome difficulties and develop towards accounting education that is more in line with international standards.
References:
[1] Tian Guanjun, Zhang Yalian. Current situation and future trend of internationalization of accounting education [J]. Accounting Newsletter, 201(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):120-1.
[3] Wang Xiufen. Current 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. Development status and future trend of internationalization of accounting education in China [J]. Journal of Shaoxing University of Arts and Sciences (Philosophy and Social Sciences), 2012 (03):12-14+/kloc.
[5] _ _ Bin. Foreign accounting ethics education: current situation and enlightenment [J]. Accounting and Economic Research, 20 13(03):50-56.
Model essay II: Reflections on the distortion of accounting information in insurance industry Abstract: Insurance enterprise accounting has its own characteristics, which are different from those of general enterprise accounting. Under the new situation of increasingly fierce commercial competition, the accounting environment of insurance enterprises is becoming more and more complicated, especially the existence of accounting information distortion, which brings greater risks to the development of insurance enterprises. Therefore, it is necessary to deeply analyze the causes of accounting information distortion of insurance companies, and further effectively prevent accounting information distortion of insurance companies, so as to lay a good foundation for the healthy and orderly development of insurance companies.
Keywords: insurance enterprises; Accounting information distortion; Reason; countermeasure
First, the reasons for the distortion of accounting information of insurance companies
1. The insurance institution's own business philosophy is immature.
China's insurance industry started late, and it lacks both business philosophy and experience. In the current development process of the insurance industry, more attention is paid to the expansion of enterprise scale, and some insurance companies even take the premium scale as an important indicator of assessment. In the development process, subordinate companies often strive to achieve the expansion of premium scale regardless of cost, which will not only increase the cost of obtaining insurance policies, but also be detrimental to the orderly development of the insurance market.
2. The financial expense policies and assessment indicators of insurance companies are unscientific.
At present, insurance companies usually allocate expenses according to the business volume of branches, and adopt the principle of proportional control in the management of allocated expenses. However, due to the complicated market situation in the actual operation process, the proportion of various expenses is usually higher than that stipulated by the head office. In order to meet the cost assessment requirements of the head office, the cost subjects are often adjusted artificially. At present, the competition in the insurance market is becoming more and more fierce. In addition, there are certain differences in the level of economic development and consumption in different places, and the costs of management and business development of insurance branches in different places are also different. However, the insurance head office lacks detailed market research when formulating the branch expense policy, and lacks pertinence in the management of branches. The shortage of branch expenses has become a common problem, which will make it adopt various illegal ways to collect money for operational needs.
3. The internal control system of insurance companies is poorly implemented and the management methods are extensive.
At present, a large number of insurance companies allocate corresponding expenses to their branches at a certain expense rate, but they lack effective management on the specific use of funds. Moreover, the lack of strict checks in performance appraisal and the lack of auditing and auditing of the operating data of branches provide an opportunity for branches to falsify accounting information data. In addition, the management pays more attention to the retrial of secondary institutions, and the management of tertiary and tertiary institutions is weak, which also makes the data fraud of tertiary and tertiary institutions more serious.
4. Lack of perfect external supervision system and insufficient supervision.
The development of China's insurance market is not perfect, and various systems have not been completely straightened out, and there is a lack of effective sanctions against illegal acts. At the same time, the regulatory authorities mainly rely on administrative punishment to control the phenomenon of accounting information fraud. Because of the low cost of accounting information fraud and the interest-driven, the phenomenon of accounting information distortion is more common in the insurance industry.
5. The quality of accounting practitioners in insurance enterprises needs to be improved.
The accountants in China's insurance enterprises generally have low comprehensive quality, weak legal concept, lack of professional ethics and poor independent ability, and often succumb to pressure and conduct illegal operations in their work, which leads to the phenomenon of accounting information distortion.
Two, the insurance industry accounting information distortion prevention measures
1. Establish and improve the benefit-oriented business philosophy.
Insurance companies should establish the concept of scientific development, establish and improve the benefit-oriented performance appraisal system and financial expense system, reduce the weight of premium scale in assessment indicators, and increase the weight of profit, benefit, embedded value and other indicators.
2. Establish a scientific financial expense policy and assessment index system.
In order to effectively improve the authenticity of accounting information, insurance companies need to ensure the flexibility of expenditure in expense management, and further strengthen the management of examination and approval of the use of funds, so as to avoid being too detailed in formulating expense budgets. When setting the proportion of various expenses, it is necessary to ensure that each branch has certain authority to control the amount and flow of expenses, and at the same time, it is necessary to compress the amount and scope of discretionary expenses of each branch, so as to better avoid the fraudulent behavior of branch data.
3. Strengthen the construction of internal control system
Establish efficient internal audit institutions, strengthen the strength of internal audit departments, and improve their work efficiency and independence. In the internal audit work, it is necessary to strengthen the inspection and assessment of data authenticity, and widely cover the business data of each branch through various methods such as step by step, peer and spot check. At the same time, it is also necessary to control and centrally manage important control points such as funds, so as to improve the efficiency of fund use and ensure that the phenomenon of accounting information distortion can be effectively prevented.
4. Strengthen external accounting supervision.
Social audit has the responsibility to supervise the accounting information of enterprises, especially under the new situation of changing economic environment, paying more attention to auditing accounting statements in the revision work, which provides opportunities for accounting information to be falsified. Therefore, it is necessary to pay attention to the accounting fraud of insurance companies in the process of auditing business, and at the same time, certified public accountants need to continuously strengthen their professional ethics and professional ability in order to effectively prevent the accounting information fraud.
5. Improve the overall quality of financial personnel.
Further improve the qualification system of insurance accountants, improve the level of ethics, and increase the training of accounting systems and regulations. Improve the qualifications and qualifications of the person in charge of insurance accounting. Through the legal risk prevention education for financial personnel, they can better grasp the basic legal concepts and knowledge through the study of legal risk knowledge, strive to strengthen the legal awareness of insurance accountants, improve their own legal cultivation, and further enrich their own knowledge structure, so as to effectively improve the quality of accounting work and ensure the authenticity of enterprise accounting information.
Third, the conclusion
As an important social information resource, accounting information is not only an important basis for investors and creditors to understand the financial situation, but also an important information data for enterprises to improve their management and prevent risks. Therefore, it is necessary to ensure the authenticity and reliability of accounting information. At present, the phenomenon of accounting information distortion is more serious in the development of insurance industry, so it is necessary to further improve the system and take practical measures to effectively prevent accounting information distortion, so as to better promote the healthy and sustainable development of insurance industry.
References:
[1] Liang Zhiming. Analysis of the regular distortion of insurance accounting information [J]. Accountant, 20 1 1(6).
[2] Wang Min. Analysis of the countermeasures of enterprise accounting information distortion [J]. Business culture (second half), 20 1 1(3).
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