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论文编号：	1840
作者编号：	031704
上传时间：	2010/5/14 9:48:53
中文题目：	适应复杂环境下的财会人员素质的研究
英文题目：	Complex environment Accountant Diathesis
指导老师：	程新生
中文关键字：	复杂环境 财会人员 素质
英文关键字：	Complex environment Accountant Diathesis
中文摘要：	近年来，随着科学技术的突飞猛进，知识经济已成为不可抗拒的时代潮流。以信息技术为先导的新技术革命引发了人类社会前所未有的经济、社会、组织、环境、文化等诸多方面的深刻变革。由此也引发了人们对这种复杂环境的思考和探索，于是复杂性科学应运而生。复杂性科学的发展在早期经历了控制论、灾变论和混沌论，后来逐步发展为现在被人们所广泛关注的复杂性科学。 在复杂环境中，高素质的财会人员是企业维持管理效率的必要条件。本文以国内外1700余家企业作为研究对象，通过对样本数据进行筛选和整理，剔除了因数据不全而产生的奇异值。选取外语、专业知识、技能、能力、学历、从业经验、职业道德为检验变量，选取企业所有制性质、规模、行业、人员的职务、样本时间为分组变量，采用实证研究方法分析企业对财会人员素质的要求及其差异，以试图从这些差异的分析中找到提高财会人员素质的对策。 研究结果表明，不同行业、不同规模、不同类型的企业以及不同职务对财会人员的素质要求都有显著的差异；在不同的时期，对财会人员的主要素质要求也有显著差异。 有鉴于此，必须建立高素质的财会教师队伍，并且注重分析市场的需求，根据市场的需求对财会人员进行教育，从而能够培养出高素质的适应社会发展的财会人员。
英文摘要：	In recent years,along with the rapid scientific and technological progress,knowledge economy has become an irresistible trend of the times.new technological revolution has triggered a human society unprecedented economic,social,organizational,environmental,cultural and many other aspects of the profound changes.This also raises awareness of the complex environment of reflection and exploration,thus came into being the complexity science.In the early years,the development of the complexity science is cybernetics,catastrophe theory and Chaos theory,later in the progressive development of the now widely concern complexity science. In the era of knowledge-driven economy,the environment that the enterprise faces is complicated day by day,the high-diathesis human resources are essential conditions of the sustained economic development.Get in the accounting field concretely,the requisition for personal diathesis of financial accountant is in the change day by day too,Very great change has taken place too in high-diathesis talents's standard.This text regards more than 1700 enterprises all over the world as the research object, Through sample selection and collation,eliminate the strange samples arising as a result of incomplete data.Select foreign language,professional knowledge,skills,abilities,qualifications,business experience and professional morality as the test variables,and select enterprise ownership,size,industry,personnel post and the sample’time as the grooping variables.adopt the method of positive research,analyse the requisition of enterprises for personal diathesis of financial accountant and the differences in the complicated environment. The result of study indicates that different ownership nature,different scale,different trades,different posts have a remarkable different demand to financial accountants’personal diathesis,however,different time doesn’t have a remarkable different demand to financial accountants’ personal diathesis. According to the above conclusions,ought to establish high-diathesis accounting teachers troop,and focus on the analysis of market demand.Teach the accountants according to the market demand,to be able to bring up accountants who have high-diathesis and be seasoned with the complex environment.
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