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Research on Cultivation Mechanism of the small and medium-sized accounting firms talent

Author: ChenLian From: www.yourpaper.net Posted: 2010-05-29 20:14:52 Read:
Abstract: the accounting firm as intermediaries to a "people", not the capital operation of enterprises, but a kind of intellectual labor intensive, mainly by its employees of the intelligence and knowledge and skills to provide social services.Talent is the most valuable firm resources, how to have the talent and retain talents, make full use of talents, is a key to the success or failure of the accounting firm.Small and medium-sized accounting firm size, financial strength is weak, in the face of how to construct the talent precious human resources training system is a very difficult and important issue.
Keywords: humanistic management
culture in small and medium-sized accounting firms talent

1 small and medium-sized accounting firms in the training of talents of

First of all, small and medium-sized accounting firms talent behind the idea, to cultivate the loyalty of employees.Due to the small and medium-sized CPA talent concept is relatively backward, the talent training and management cannot meet the need of firm development, on staff training enterprises lack formal training and long-term planning.Most of the enterprises in staff training as a welfare or spending rather than investment, and not as a staff training "pay", to reduce the training input, resulting in the skills of staff can not be updated, the lack of development space and a sense of security.
Secondly, small and medium-sized accounting firms lack the effective management of human resources.Small and medium-sized accounting clerk workers less, greater mobility, due to urgent need of business, for the recruitment, employment, dismissal, retained basically are several partners make decisions, and no formal procedures.Small and medium-sized accounting firms lack the effective management of human resources, leading to blindness staff appointments, this makes their ability has not been brought into full play, will adversely affect the firm's work.
Again, small and medium-sized accounting firms lack of talent training system.Small and medium-sized CPA personnel structure is relatively complex, level uneven, and most of them are not registered accountants.At present, the CPA industry training mostly aimed at small and medium-sized firms partners and CPA, but this part of people in a small firm in fewer, but more people don't get the appropriate training opportunities.Small and medium-sized CPA practice more staff, students, graduates, has registered accountant occupation planning novice and so on, these interns theory and transaction experience is lacking, due to the lack of formal training programs, they often cannot quickly into the new work.

The establishment of mechanisms for
2 small and medium-sized CPA personnel training

First of all, enterprises should create good environment of talents cultivation, change the idea of talent cultivation.Firm is a typical knowledge enterprise, its core is knowledge, and the people are the main body of knowledge innovation, is also the carrier of knowledge.Therefore, the management of people is the core content of the knowledge management of enterprises.Management of people-centered, human resources management should be understanding instead of a simple "pipe", more important is the care and attention to.Therefore, enterprises should change the concept of employment, set up the idea of people-oriented management, the implementation of humane management, for employee loyalty service through the service staff.
Secondly, the enterprise in the personnel training should be taken into account in the "win-win", to stimulate the staff motivation.The employee occupation career planning, task organization is dynamically create occupation development space, motivated employees self development space, and promote the harmonious development of employees in the organization and mechanism, to training as a ladder staff development.Through training and promotion is the most effective way to motivate employee's occupation development.Occupation development plan for employees, divided by the individual job performance as the foundation, also should be integrated into the staff skills and occupation moral level.In work performance as the only basis for promotion, is likely to make inappropriate promotion decisions.
Thirdly, innovative training methods, build perfect training system.
First, for the new employee assistance.Enter the office staff have to undergo stages of practice, because of the new employees are not familiar with the accounting practice, this requires the old staff assistance.Therefore, small and medium-sized accounting firms can take "one to one" or "one to two" helping activities, on the one hand can help new employees quickly into the work of the state, but also can enhance the internal communication and fusion.In the helping hand, firms not only to guide the practice of new employees, to guide them self learning and improving.
Second, strengthen job training.Do a good job of accounting firms need to require employees to have a professional accounting, audit knowledge, and worked in small and medium-sized accounting firms are people without qualification certificate, registered accountants for them, therefore, to strengthen the professional knowledge and skills training is a necessary stage of occupation planning.In order to strengthen in-service training, one should have called for industry associations to carry out against a CPA staff training, on the other hand, accounting firms can carry on the lecture or business experience exchange for employees to use business off-season, the speaker can be the chief accountant, excellent staff and teachers in Colleges and universities.So we can do the information exchange, knowledge sharing, mutual learning, mutual development.
Third, to provide staff training platform and opportunity.The firm as a knowledge enterprise, the employee shall receive professional knowledge learning and training, and university accounting major students need to certified public accountants to practice and improve.So, accounting firms and universities have cooperative motivation.The establishment of practice base in the accounting firm, hand so that schools can train students' practical ability, on the other hand, firms can make certain talents reserve.Also, universities can make professional knowledge is the firm's staff training.Such cooperation is a "win-win".
Finally, the loss of talent to firm.The flow of knowledge workers with higher.The knowledge staff as a special factor of production, which is implied in them the knowledge in mind, and they have the ability to accept a new job, new challenges, and have much higher than traditional workers occupation choice.Once the existing work is not attractive enough, or lack of opportunities for personal growth and sufficient space for development, they will be very easy to turn to other companies, seeking new employment opportunities.Therefore, knowledge workers more loyal to the Occupation Commitment, rather than on organizational commitment.For the employee turnover, firm shall keep a tolerant and supportive attitude.About 3 of small and medium-sized accounting firms personnel training on

Although early in 2005 the Chinese Institute of Certified Public Accountants has issued the "notice on strengthening the industry guidance" job training, in 2007 the Ministry of Finance issued a "national accounting leading (reserve) Notice ten years plan" personnel training, as well as in 2008 China CPA Association issued a "notice on regulating and development small and medium-sized CPA opinion", these notifications for CPA personnel training has made the detailed guidance and regulations, but one of the key observations are training for the CPA and accounting talents, and in small and medium-sized accounting firms in this part is one of the few, and most of the staff have not yet reached the level of certified public accountants, so how to improve the quality of talents, to accelerate the development of small accounting firms, not only to the Institute of Certified Public Accountants coordinate relevant resources to strengthen the guidance, more important is the small and medium-sized accounting firms to from their own point of view, thinking and formulate the quasi CPA personnel training system.

Reference
[1] des Jin, Zeng Xiangquan. Human resource management [M]. Renmin University of China press, 2007, (01).
[2] Zhao Wei, Ren Ji Xiang. Knowledge type staff training [M]. China Economy Publishing House, 2007, (06).
[3] Zheng Guoguai of [M]. economic management press incentives to enterprises, 2002
[4] song of peace. The development and management of human resources [M]. Hebei people press, 2003
[5] China Institute of certified public accountants. The Chinese Institute of Certified Public Accountants on strengthening the training of personnel in the guidance of id=4672005-07-11/2009-04-20..Http://www.ahhpcpa.com.cn/news/shownews.asp?
[6] China Institute of certified public accountants. China Institute of certified public accountants for the specification and development of small and medium-sized CPA firm views.Http://www.cicpa.o
Rg.cn/Column/Information_regulations/iu7/200902/t20090225_15330.htm, 2009-02-25/2009-04-20.
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