Accountant: What financial thinking is needed?

Accountant: What financial thinking is needed? When an accountant completes an accounting activity, what he often needs is not a kind of ability, but a combination of multiple abilities. The sum of all kinds of abilities constitutes the professional ability of accountants, which is a measure of their cognitive ability and operational ability in accounting activities. The professional ability of accountants is mainly composed of five basic abilities: observation ability, memory ability, thinking ability, imagination ability and operation ability. These abilities are interrelated and mutually restricted, and each plays a certain role in the structure of vocational ability. Simply pursuing the development of one ability while ignoring the development of other abilities will cause the imbalance of business ability and form the deformity of business ability.

Observation ability is the basic psychological quality for accountants to collect accounting information and gain perceptual knowledge of accounting objects, and observation ability is an important psychological factor to ensure the smooth completion of accounting work and the results of accounting work. Keen observation enables accountants to use seemingly inconspicuous clues to achieve remarkable accounting results.

Memory is the storehouse of accounting professional knowledge and provides raw materials for thinking. Most of the materials used in accounting thinking come from memory. An excellent accountant requires a good memory retrieval function, can quickly find the ideological materials he needs, provide materials in time, and determine the uncertain factors in accounting work. The cycle of knowledge aging is shortened, which requires accountants to have good memory ability.

Thinking ability plays a guiding and regulating role in the whole accounting process and has an important influence on the quality control of accounting work. Strong thinking ability requires accountants to have rich knowledge and experience, and it is impossible to think with an empty mind. The richer a person's knowledge, the more skilled his skills, the more flexible his thinking and the more accurate his judgment. In addition, rich knowledge and experience can make people have a wide range of associations, make their thinking flexible and agile, and experienced accountants have strong judgment on accounting facts, and the accounting conclusions they draw are more in line with the facts.

Imagination is equally important, because knowledge is something that existed in the past, and it is limited, and imagination is infinite, not limited by time and space. It summarizes everything in the world and is the source of knowledge evolution.

Observation ability, memory ability, thinking ability and imagination ability are cognitive abilities in business ability. Only cognitive ability, lack of operational ability, it is difficult to obtain accounting performance. Accounting business requires that accountants must be talents with both hands and brains.

Quality:

Professional ability and moral accomplishment are that indispensable basic quality of accountants.

Business ability: The organic combination of various abilities constitutes the business ability of accountants. Generally speaking, the professional ability of accountants is mainly composed of five abilities: insight, memory, logic, imagination and practical ability. These capabilities are interrelated and mutually restricted, and each plays a certain role in the business capability structure. Simply pursuing the development of one ability while ignoring the development of other abilities will lead to the imbalance of business capabilities, which is not conducive to the effective development of business.

Moral literacy: professional ethics is as important as professional quality. Many illegal economic activities, such as tax evasion and misappropriation of public funds, are almost inseparable from accountants making false accounts. Accounting professional ethics has also become the foothold of cultivating financial talents. Accounting talents are not only different from ordinary accounting talents in bookkeeping, accounting and reimbursement, but more importantly, they master the knowledge of macroeconomics, enterprise management, law and administrative management and use relevant analytical frameworks in decision-making and management. At the same time, they must have good self-discipline, professional ethics and psychological quality.

At the same time, accountants should have the ability of comprehensive analysis, for example, according to the original data of the financial department, analyze the problems and weak links existing in the enterprise, and put forward corresponding solutions. We must also have financial management ability, mainly including investment ability, fund distribution ability and fund operation ability. Such practical talents are urgently needed by the current accounting field and even the whole society. The demand for senior accountants who can help enterprises improve their cash flow and be familiar with the new reporting requirements will expand. Under the condition that the overall salary level remains stable, people with compound skills are likely to get some extra salary increases. The recruitment of employers is selective, and those professionals who have leadership ability and can immediately contribute to the operation of key enterprises are their main concerns.

What kind of accountants do self-employed households need to have and what kind of accounts do they need to set up? Hello, Miss Li from the accounting school will answer your questions.

Self-employed individuals should establish audit collection accounts. ...

Welcome to give me a nickname-ask all the teachers in the accounting school.

What kind of accountant does South China need? Small and medium-sized enterprises: almost 3000, housewives can do it.

Large and medium-sized enterprises: UFIDA (North China), Kingdee (South China) and Inspur. . .

Generally speaking, the financial software is similar, and it is not difficult to use. The difficult thing is to master it. I mean how to find out the financial information you want in the shortest time through the least path, which takes a long time to ponder.

There is also a financial software that integrates procurement, sales and storage, which is much more difficult than a financial software with only financial functions.

I used u8-u6 in UFIDA and 3000pro in Suda. You can ask me if you don't understand.

What qualifications does a company's accountant need? Accounting personnel must have the corresponding accounting qualifications. "Accounting Qualification Certificate" is a necessary qualification certificate for accountants to engage in accounting work, and it is also the only legal and effective certificate necessary for accounting industry.

What does the accountant need to deal with? Cashier is the receipt and payment of cash, the receipt and payment of bank deposits are recorded in the journal, and bills such as transfer and telegraphic transfer are filled in.

Accounting is doing accounts, making statements, sometimes doing financial analysis, copying taxes, filing taxes, dealing with the administrator of the tax bureau, occasionally dealing with the industrial and commercial bureau, and even asking the bank.

What professional qualities does forensic accounting need? As a new interdisciplinary subject, forensic accounting has different requirements for the professional quality of forensic accountants from traditional financial accounting. Forensic accounting professionals must have the following qualities:

(1) Must have relevant skills to conduct effective financial investigation. Relevant skills include not only accounting knowledge, but also business knowledge and legal awareness. With these skills, forensic accountants can skillfully investigate, analyze, report and prove financial fraud and criminal investigations.

(2) Must be proficient in accounting, auditing and business, in which auditing experience and skills are the important foundation of forensic accounting. The training of accounting and auditing knowledge not only provides accounting and auditing knowledge itself, but also enables forensic accountants to understand the general situation of business. Proficiency in accounting language is one of the most basic necessary knowledge of forensic accounting.

(3) Must be familiar with relevant laws and have independent investigation and analysis ability. Understand the criminal law and civil law, because these laws are directly related to the cases involved in forensic accounting. In particular, forensic accountants must understand criminal law and other laws to identify possible problems. At the same time, we should understand the rules of evidence and ensure that all reports can be handed over to the court. Understanding the rules of evidence is very important for forensic accounting.

(4) We must distinguish different types of fraudulent transactions and their knowledge, and have the ability to conduct fraud analysis for fraudulent acts. Can use experience and other important technologies to identify accounting fraud, properly define the key points of investigation, and evaluate how it harms the operation of enterprises.

(5) It is very important to master computer and information technology. Traditional manual bookkeeping has been replaced by computer bookkeeping, and computer technology provides a new investigation method for forensic accounting.

(6) Noble professional ethics, independence and professionalism are the basic qualities of forensic accountants. Confidentiality and self-discipline are the highest requirements of employees' professional ethics. The problems solved by forensic accounting generally involve related business secrets or law enforcement secrets, so forensic accounting workers must be responsible to the clients and shall not disclose relevant contents without authorization within the confidentiality period stipulated by law. Therefore, forensic accountants must have legal qualifications, which is an important prerequisite for forensic accountants to engage in forensic accounting work, so that people can believe that they have rich professional knowledge, master enough professional skills and have the ability to engage in this work.

What qualities and skills should accountants have to do a good job in accounting? The quality that an accountant should have refers to the original characteristics and foundation of a person or thing in some aspects. As far as people's quality is concerned, it is the synthesis of people's physique, personality, temperament, ability, knowledge and quality. As far as accounting personnel are concerned, it mainly includes the following aspects. (1) Political quality and professional ethics quality. Accountants should understand relevant policies and form a sense, such as accounting law, enterprise accounting system and relevant tax system. In addition, China has just joined the WTO, and those enterprises dealing with foreign businessmen should also be proficient in international practices, keep abreast of policy information and economic trends. Politics and economy are inseparable, and politics reacts on economy. Therefore, we must first adhere to Marxism-Leninism, * * Thought and * * * Theory, and take Theory of Three Represents as the guidance. Professional ethics is the combination of thought and practice. Accountants should establish a scientific world outlook and outlook on life, master the ideological weapon of understanding and transforming the world, and improve the quality of accounting professional judgment. Accounting professional ethics is a special requirement of general social ethics in their professional life, which has obvious industry characteristics, including: love and dedication, honesty and trustworthiness, fairness, serving the masses and contributing to society. (2) professional knowledge. Professional knowledge is the characteristic of accountants' quality, the potential expression of professional judgment, and the minimum professional knowledge that accountants should have, which mainly includes accounting foundation, financial management, accounting theory of related industries, industry financial system, management accounting and accounting computerization. When it comes to professional knowledge, we can't just be satisfied with some accounting theories and practices of the country and our own enterprises. Under the new economic situation, we should also study and discuss the financial systems and specific accounting standards of other countries, compare the accounting theories and practices at home and abroad, learn from some good new things, combine the current accounting characteristics of our country, digest specialties, and better use professional knowledge to serve the accounting cause of our country. (3) Relevant knowledge. China has joined the WTO, and has really entered the international market. In addition to accounting professional knowledge, accountants must also have relevant knowledge of finance, taxation and finance, which is a necessary condition for accountants to improve their professional judgment. In the era of network economy, the use of computers for financial analysis and financial decision-making will bring timely and reliable economic information to enterprises, thus achieving the goal of maximizing corporate profits. Therefore, accountants must have skilled computer operation skills and master a series of new technologies and knowledge such as database network technology to improve their professional quality. Ways to optimize the quality of accounting personnel (1) Establish innovative consciousness and the concept of lifelong learning. In the era of knowledge economy, the speed of knowledge elimination is accelerating, and learning is no longer a one-time education at a certain stage of life. Lifelong learning has become the common goal of society and people, and it is also something that accountants must adhere to. Only in this way can we keep up with the pace of the times and meet the needs of work. If you don't continue to learn new knowledge after you graduate from school, what you have learned in school will soon become obsolete, or the knowledge will not be enough at all. Lifelong learning is indeed essential. In order to adapt to the future accounting work, it is essential to establish the concept of lifelong learning. (2) Improve the evaluation standard of accounting professional ethics and strengthen the construction of professional ethics. Accounting professional ethics evaluation is the recognition of accounting personnel's professional ethics performance and an important means to cultivate accounting personnel to form good professional ethics quality. The function and function of accounting professional ethics are mainly realized through the evaluation of accounting professional ethics. Without the evaluation of accounting professional ethics, accounting professional ethics will lose its value and significance. The evaluation of accounting professional ethics includes two aspects: one is the evaluation of accounting behavior by accounting personnel and society (accounting institutions and supervision institutions). The second is the accountant's evaluation of his own behavior. In other words, accountants often conduct self-examination and appraisal on whether their professional activities meet the requirements of moral norms. Through frequent introspection, we can be more conscious of getting rid of evil and doing good, and consciously abide by good professional ethics. (3) Strengthen continuing education and constantly increase new knowledge. Continuing education, also known as "renewal education", refers to education aimed at updating and supplementing the knowledge and skills of accounting staff, expanding and improving their creativity, innovation ability and professional and technical level, and perfecting their knowledge structure to better meet the requirements of the development of socialist market economy. This is an important content of the construction of accounting team, a brand-new undertaking and an arduous and complicated system engineering. Strengthening continuing education is the necessity of improving the quality of accountants and the necessity of on-the-job accountants. Strengthening continuing education requires the efforts of the whole society. First of all, we should increase publicity, raise awareness and create a good social atmosphere. Secondly, plan the training content reasonably. The content of continuing education should be closely combined with the actual work needs, what is missing, what to learn and what to use, and develop in the long run, so as to really help accountants solve practical problems and improve their level.

What knowledge and ability do you need to be an accountant in China Construction Fifth Bureau? 1, need to get on well with the leaders.

2. Accounting certificate

3. Non-illiteracy

4. Other requirements stipulated by China Construction Fifth Bureau.

What abilities should the judicial accounting of the procuratorate have? The judicial accounting personnel of the procuratorate shall have the following abilities:

1. Face up to the position of accounting and actively improve the environment for accounting to perform its functions. Judging from the composition of modern enterprise system, accounting supervision should be an important part of enterprise internal control mechanism. Its purpose is to help enterprise managers fulfill their fiduciary responsibilities legally and effectively, and to prove the legitimacy and effectiveness of enterprise business activities and results distribution to relevant functional departments and stakeholders by using true and fair accounting information. However, in order to ensure the authenticity of accounting information and give full play to the accounting supervision function, in addition to the internal supervision of enterprises, it is also necessary for the finance and taxation departments, auditing departments, non-governmental intermediaries and even judicial supervision departments to supervise and control the behavior of enterprises, thus creating a good external supervision environment and promoting the normal operation of accounting supervision functions.

2. Realize the socialization of accounting professional management. The professional management of accounting personnel means that accounting personnel must pass the unified examination organized by the financial department and obtain the corresponding qualification certificate before they can take up their posts. The first and third paragraphs of Article 38 of the Accounting Law have been clearly stipulated; Article 40 also reaffirms the punishment decision for accounting personnel who violate the law and discipline. Because accountants are special practitioners in market economy activities, they should not only have good professional quality, but also have strong policy concepts and professional ethics, and be bound by laws, regulations and professional discipline. Personnel who do not have the conditions shall not engage in accounting work. * * * The relevant departments shall strengthen the management of accounting practitioners, make a complete record of each accountant's performance and practice implementation, and conduct regular assessment.

3. Strengthen the supervision and inspection of accounting personnel's professional ethics and professionalism. The professional ethics of accountants include: loving their posts and being dedicated, being familiar with laws and regulations, acting according to law, being objective and fair, providing good service and keeping secrets. The construction of accountants' professional ethics has just started in China, and there is not much accumulation of practice and experience. Therefore, it is necessary to strengthen the supervision and inspection of accountants' professional ethics. The main purpose of supervision and inspection is to promote and educate accountants to improve their professional ethics, and at the same time, through the publicity of positive and negative typical cases, gradually establish a good fashion for accountants to abide by professional ethics, so as to maintain the social image of the accounting industry, increase the power of accounting supervision and ensure the orderly progress of accounting work.

How many years does it take from accountant to financial supervisor? The Accounting Law of People's Republic of China (PRC) still stipulates the person in charge of accounting institutions (accounting supervisor). In addition to obtaining the accounting qualification certificate, the accounting supervisor should also have the technical post qualification of accountant or above or have been engaged in accounting work for more than three years.