会计人才是我国人才队伍中的重要组成部分，在推进产业结构平稳转型、维护市场经济秩序、提高国家综合实力等方面，发挥着不可估量的巨大作用。2010年颁布的《会计行业中长期人才发展规划（2010―2020年）》中已明确提出了会计人才发展的政策方针、发展目标，随着经济不断深入、竞争日益加剧，重视和加强会计人才队伍建设的任务迫在眉睫。
一、企业会计人才队伍建设存在的问题
近年来，通过各方的不懈努力，我国会计人才体系建设在许多方面都有了明显的提升。但具体落实到各个企业，还存在着如会计人员结构失衡、制度不完善、专业单
一、道德观念淡薄、综合性人才稀少等或多或少的问题。[1]这些现象的存在，严重制约了企业的长远持续发展。
（一）会计人员配备不足，结构比例失衡制约发展
现阶段，会计人员在比例、学历及职称方面的结构还亟待均衡化。很多单位虽然产业庞大业务繁多，但会计人员却只有廖廖数人，所占比例微乎其微，与其规模极度不匹配，很难满足企业日常经营的需要。人员文化层次程度参差不齐，无职业资格证上岗的情况屡见不鲜，拥有职称的人数更是少之又少，会计队伍整体现状不容乐观，远远跟不上企业发展的步伐。
主要原因在于管理层对财务工作的性质认识不清，自我意识太强；不考虑企业经营状况，单纯追求节约开支，致使会计人员配备不足。对会计人员的专业性不够重视，用人唯亲，致使会计人员上岗门槛降低，高学历高技能的人才空缺。继而造成一人身兼数职、分工不明确、工作量超负荷、岗位无法胜任、专业素养低下等不良后果。
（二）法制观念缺失，道德观念淡薄，职业操守有待提高
会计部门每天都与金钱打交道，一些会计人员在工作中，难以抵挡利益的诱惑，为了一己私利，利用职务之便监守自盗、弄虚作假。还有些企业领导为了政绩或考核指标，强令会计人员更改数据伪造信息，人为地制造会计舞弊案件，会计人员对此不能坚持正确的立场，盲目听从或屈服其压力。
究其原因，主要是由于领导层不够自律，面对利益时缺乏自我约束力，对员工没有起到良好的表率作用。会计人员法制观念缺失、道德意识淡薄、职业判断标准模糊，缺乏足够的事业心和责任感，不能清楚认识到会计工作的重要性和特殊性。一旦出现上述情况，就容易做出违法乱纪的事情，损害到企业和国家的利益。
（三）管理层干涉过多，企业制度陈旧无章可循
无论何种工作，都需要依托相应的法规、制度支撑。宏观方面，我国有《会计法》、《企业会计准则》指导会计工作；行业微观环境方面，需制定详细的企业内部工作制度，不管在格式、内容还是使用范围上，都要能够适用现阶段的业务，能够满足与各部门生产应用的衔接，为具体工作提供细节性的参照执行标准。
但是很多时候，因为管理层对会计工作不够重视，人为干扰太多，总是习惯采取一言堂、领导说了算的老派做法，导致法规、制度形同虚设。对于已制定的条例准则，也常常是多年不变，陈旧滞后，根本无法满足内外部环境变化的需要，致使会计人员在工作中无章可循，业务很难合法化规范化，给会计人才队伍建设发展从源头上造成了阻碍。
（四）后续教育跟不上，专业技能浅窄单一
会计工作在不同阶段，工作内容都有相应的变化，范围也会不断的延伸。但企业往往忽视后续教育，会计人员除了参加必须的会计继续教育考试，没有任何的业务培训机会。高层认为不必要，员工也会产生安于现状的懈怠思想，工作敷衍完事就行，不主动去提高知识，钻研业务。
会计人员长时间负责单一业务，业务水平就会老化，容易造成技能的局限性；没有机会接受新生事物，知识贫乏停滞不前，工作容易出现失误，会计人才队伍的整体专业水准都将受到影响。一旦发生轮岗或企业体制改革的情况，会计人员就需要很长的过渡时间，很难在短期内胜任新岗位、应对新变革；也很难在企业的关键时刻发挥其中流砥柱的作用。
二、加强企业会计人才队伍建设的几点对策
（一）优化人员结构，提高会计人员职业道德
一是严格上岗制度，优化人员配备。企业应根据经营规模、经济实况配备充足的会计人员，持执业资格证上岗，明确职责分工，在注重能力的同时注重学历和品德。领导层要亲自过问财政事务，在重大问题上给予指导把关；在日常工作中给予会计部门相对的独立性和一定的自主权，既不放任自流也不过分握权，保证会计工作在企业宏观管理下健康有效进行。
二是注重会计人员的人文素质及职业道德教育。企业要经常组织政治理论学习，树立正确的价值观；研修职业道德规范，通过对品德、纪律、能力等方面的培训，增强爱岗敬业、廉洁自律的工作意识，提升道德品质和思想境界。面对诱惑，能够坚持践行会计价值理念，秉持高度责任感，做到依法办事客观公正。
三是建立评价体系和奖惩激励机制。企业可以从基本职能、业务知识、创新能力、品行等方面设定考评内容，每月以打分的形式对会计人员进行考核。对于达到标准、考取职称、有建功立业表现的会计人员给予表彰奖励，反之予以批评教育或惩罚。以此调动整体会计人员的工作热情，激励整个会计队伍创新的积极性。奖惩结合很重要，只奖不惩或只惩不奖，都会适得其反，易使会计人员产生固步自封或者自暴自弃的情绪。
（二）改善执业环境，不断修订完善各项制度
任何事物都不是一成不变的，随着国家政策、社会信息或者企业管理等诸因素的变化，现行制度往往会与其产生冲突。企业不能一味的因循守旧，主管部门应当组织专业的财务人员，定期分析当前所处的经济环境，总结制度不再适用的真正原因，及时梳理各类陈旧的条例，根据现状重新制定或者补充修正。
企业只有根据未来的发展战略目标，结合实际工作需求，借鉴同业经验，在不违反国家相关法律法规的情况下，制定适合企业自身的各种内部会计制度、规章条例，将工作标准划分的更加精细、严谨，才能使会计人员正确行使工作权力，保证日常会计工作有序进行，为规范本企业会计人才队伍建设提供良性的执业环境和进步空间。
（三）加强专业知识学习，实现财务信息化
会计人员要拥有过硬的专业知识，具备敏锐的经济洞察力，才能及时掌握信息动态、有效的结合应用企业信息化和财务信息化。对内应实现各部门之间、上下级之间的共享；实现财务数据和技术生产共享；对外实现与税务、银行的共享；实现与客户及供应商之间的共享。真正达到互相之间的信息连接，形成一体化。[2]改善企业发展滞后、改革迟钝的问题。具体可从以下几个方面加强：
一是定期参加继续教育，学习新内容，弥补业务缺陷；选择实用性强的课题，带领大家共同研究，同事之间互相交流，集思广义。多借鉴优秀行业在财务管理、资金运用等方面的成熟做法，增强理论水平，拓宽业务思路。
二是对于国家新颁布的财经政策法规、企业修订的规章制度，有针对性的举办讲座培训，深入领会切实贯彻，真正做到依法循章，不钻漏洞。
三是研发使用新的财务软件系统时，统一组织学习。不能只挑选部分人参加，人为的拉大差距，要为全体会计人员扩充知识面提供条件。加强学术讨论，观摩案例分析，提高整体会计人才队伍的实务操作能力。
（四）着眼未来发展，培养多元化的管理会计人才
随着经济深入发展，企业对会计人员的要求已不仅局限于做帐，更多的是注重对数据的分析和运用。管理型会计正是着重为企业改善经营管理、提高经济效益服务，能够在组织制定和执行战略规划时发挥综合作用。[3]
目前我国企业中的会计人员几乎都是核算型会计，在税收、预算、决策及内控方面缺少多元化知识能力，企业应通过多种途径引进或培养管理型会计人才，为壮大会计人才队伍补充新鲜血液。一是与高校签订委托培养协议，定向培养，毕业后到企业服务。这种方式能够保证对方在校期间就能系统的接受相关知识教育，针对性较强。二是对在岗的会计人员，提供统一学习实践机会。通过考核，从中选拔出接受能力强、业务水平高的人员，进一步组织专业进修，从基础工作、税收筹划、分析决策、预算管理及沟通协调等方面进行综合培训，培养合格的管理型会计人员。■
Accounting talent is an important part of China\'s talent team, in promoting the smooth transformation of industrial structure, maintaining market economic order, improve the comprehensive strength of the country and so on, it plays an important role in.2010 iued by the accounting profeion long-term talent development planning (2010 - 2020) \"has clearly put forward the accounting personnel development policies, development goals, along with the continuous deepening of economic, competition aggravates day by day, attach importance to and strengthen accounting talent team construction task is imminent.A, enterprise accounting personnel team construction problems In recent years, through the unremitting efforts of all parties, China\'s accounting personnel system in many areas have been significantly improved.But the specific implementation of the various enterprises, but also the existence of such as accounting personnel structure imbalance, the system is not perfect, profeional single, moral concepts, such as the lack of comprehensive personnel, such as more or le.[1] the existence of these phenomena, seriously restricted the long-term sustainable development of enterprises.(a) lack of accounting personnel, structural imbalance of the proportion of the development of constraints At the present stage, the structure of accounting personnel in the proportion, education and profeional title is still need to be balanced.Many units, although a large number of industry busine, but only a few accounting personnel Liao Liao, the proportion of small, very difficult to match the size,www.daodoc.com www.daodoc.com it is difficult to meet the needs of the daily busine.Personnel and cultural level is uneven, no vocational qualification certificate is not uncommon, with the number of titles is le and le, accounting team overall situation is not optimistic, is far behind the pace of development of enterprises.The main reason is that the management of the nature of the financial work is not clear, self-awarene is too strong, do not consider the situation of the enterprise, the pursuit of savings, resulting in inadequate accounting personnel.To the accounting personnel\'s profeional is not paid attention to, with the person only close, causes the accounting personnel to guard the threshold to reduce, highly educated highly skilled personnel vacancy.Then a man wears several hats, unclear division of labor, work overload, post can not be competent, low profeional quality and adverse consequences.(two) lack of legal concept, lack of moral values, profeional ethics to be improved Accounting department on a daily basis are and money dealing, some accounting personnel at work, it is difficult to resist the interests of the temptation, for their own gain using duty embezzlement and fraud.Also some busine leaders to performance or aement indicators, forcing accounting personnel changes to data falsification of information, human cases of accounting fraud, accounting personnel this can not adhere to the correct position, blindly follow or succumb to the preure.Investigate its reason, mainly due to the leadership is not enough self-discipline, lack of self binding in the face of interests, the staff did not play a good role model.Lack of legal concept of accounting personnel, lack of moral consciousne, profeional judgment standard, lack of sufficient cause and sense of responsibility, can not clearly understand the importance and particularity of the accounting work.Once that happens, it is easy to make bad things, damage to the interests of companies and countries.(three) the management interference is too much, the enterprise system is old and no chapter to follow No matter what kind of work, all need to rely on the relevant laws and regulations, system support.The macroscopic aspect.In our country, the accounting law and \"accounting standards for busine enterprises\" to guide the work of the accounting; microscopic environment, need to develop detailed internal working system, no matter in content and format, or the use of scope, applicable at this stage of the busine, can satisfy with the production department application interface, provide details of refer to the implementation of the standards for the specific.But a lot of the time, because the management of accounting work enough attention, too much artificial interference, always used to take one-man, leadership of old-fashioned, lead to the regulations,www.daodoc.com www.daodoc.com the usele.The established rules, and is often the same for many years, old lag, simply can not meet the needs of the changes of internal and external environment, resulting in accounting personnel in the work unsystematic busine it is very difficult to legal standardization of to accounting talents team construction and development from the source caused obstacles.(four) follow-up education can not keep up, profeional skills shallow narrow single Accounting work in different stages, the contents of the work have a corresponding change, the scope will continue to extend.But enterprises tend to ignore the follow-up education, accounting personnel in addition to participate in the neceary accounting continuing education examination, there is no busine training opportunities.Executives believe not neceary, employees will have the status quo of laches idea, perfunctory finished work, does not take the initiative to improve knowledge, studying busine.Accounting personnel for a long time in a single busine, busine level will be aging, easy to cause the limitations of skills; no chance to accept new things, poor knowledge of stagnant, work prone to mistakes, overall level profeional accounting personnel will be affected.Once the rotation or the reform of enterprise system, accounting personnel requires a long transition time, very difficult in the short term qualified for new jobs, to deal with the new change; also difficult at a key moment in the enterprise play the mainstay role.Two, to strengthen the construction of accounting personnel in the enterprise a few countermeasures Optimize the structure of personnel, improve the profeional ethics of accounting personnel First, strict appointment system, optimize staffing.Enterprises should be based on the scale of operations, the economic situation is equipped with adequate accounting personnel, holding a certified qualification certificate, a clear division of responsibilities, in the ability to pay attention.
