CAJ | 학술논문

会计人员是会计工作的主要承担者，其专业知识和业务能力的高低直接关系到会计工作的质量。以安徽省宿州市为例，在年龄、工作年限及其知识结构等方面进行了结构性分析，指出了存在的年龄偏大，新生力量衔接不够、整体素质不高等问题，并提出了创新会计人才培养模式，实施会计人员继续教育改革以提高其质量，建立针对会计人员的激励机制及构建会计人才库等方式，一方面培养高质量的会计人才，同时又可以引进和留住人才的措施。
회계인원시회계공작적주요승담자，기전업지식화업무능력적고저직접관계도회계공작적질량。이안휘성숙주시위례，재년령、공작년한급기지식결구등방면진행료결구성분석，지출료존재적년령편대，신생역량함접불구、정체소질불고등문제，병제출료창신회계인재배양모식，실시회계인원계속교육개혁이제고기질량，건립침대회계인원적격려궤제급구건회계인재고등방식，일방면배양고질량적회계인재，동시우가이인진화류주인재적조시。
As the accounting workers, the professional knowledge and ability of the accounting professional are directly related to the quality of accounting work. such aspects as age, working years and knowledge structure were analyzed in the paper based on the statistics of Suzhou city, Anhui Province, which is an underdevelopment area. It was found out in the area that high of the average age of the accounting Professional, lack of young people and, poor overall quality. The suggestions were put forward that the innovating of accounting personnel training mode, improving the quality of continuing education, establishing incentive mechanism and constructing accounting talent pool for the accounting professional. As the result, we can train high quality accounting professional by ourselves, we can introduce and retain accounting talent at the same time.