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#author("2021-06-12T16:52:59+09:00","","") [[TopPage]] #author("2021-06-12T16:54:18+09:00","","") 1: what will accounting major do in the future? Accounting is a profession that pays attention to practical experience and professional skills. Its entry threshold is relatively low, so it is difficult to develop in the future. If you want to get a good development, you should pay attention to accumulate experience in work, constantly improve professional quality and skills, and develop your own knowledge. With the rapid development of social economy, the accounting industry has begun to integrate with other majors, resulting in many new occupations, which also provides more choices for the development of Accountants in the future 2: what will the accounting profession do in the future? You will benefit a lot from being an accountant. The most important thing is that you can understand how the enterprise operates. The field of accounting provides practitioners with constantly changing and challenging work. So many successful people in business are engaged in accounting at the first time. At the same time, the CFO of many large enterprises must have the background of accounting. 3: There are about 12 million accountants in China, among whom there are about 30000 at the level of chief accountant or CFO. the second is "accountant checking", including registered accountants At present, there are about 80000 certified public accountants and 300000 internal auditors in ChinaThe third type of personnel is "management accounting", with an estimated number of no less than 200000 people nationwide. The fourth type is "research accounting", with an estimated number of no more than 30000 people nationwide. 4: the future of being an accountant. (1) the position of enterprise accounting is generally divided into four aspects - Financial Accounting - cost and Management Accounting - Financial Management - internal audit Other aspects% general work content of Financial Accounting: register vouchers and books, prepare accounting statements published to the public, financial accounting post – bookkeeper – accountant – chief accountant (in charge of Accounting) Accounting Director – Accounting Director of division The chief accountant work content of management accounting: cost and expense calculation, budget formulation and implementation, department performance assessment, etc. position of Management Accounting - workshop bookkeeper - Cost Accounting - Budgeting staff - Budget Supervision Supervisor - capital budget accounting, etc. position of management accounting The work content of financial management: enterprise operation fund raising, fund utilization analysis and decision-making, enterprise merger and capital operation. ; Financial management positions - cash cashier and bank cashier - Financial Analyst - Credit Analysis Manager - Risk Control Manager - head of Finance Department - head of Tax Accounting - Chief Financial Officer ） the work content of internal audit is to supervise the original use of enterprise funds, formulate and supervise the internal control system, and evaluate the enterprise capital? Position of Internal Audit - Internal Auditor - Audit Project ManagerDivision audit specialist – manager of audit department – chief internal auditor (chief audit officer) other accounting work: other accounting related work besides the above? Other accounting jobs - enterprise information system maintainer, system support manager - warehouse keeper, warehouse manager - Union accountant, restaurant accountant, business department Night Audit - debt collector, debt collector Manager - (2) accounting positions in financial institutions are mainly bank accounting positions in banks, securities industry and other financial institutions - accounting personnel in bank accounting and financial department - personnel in credit department, loan audit, credit assessment, loan risk analysis, credit tracking management, etc. - personnel in internal audit department (3) in the securities industry and other financial institutions, these units include: stock exchanges, securities companies, insurance companies, fund management companies, trust and investment companies, etc Accounting and financial department, accounting personnel - internal audit department personnel - other department personnel, actuary, securities market analyst, entrusted financial manager, business department personnel, project evaluation experts, insurance claims valuation, etc. (4) accounting positions of administrative institutions, government departments and various non profit oriented institutions.For example: schools, hospitals, welfare charities, mainly in these units as accounting and internal audit work, corresponding to the administrative level of civil servants (5) accounting posts of agency bookkeeping companies, accounting personnel independently set up agency bookkeeping companies or financial companies, which generally serve small businesses Collect the original vouchers of the current month on the spot; make bookkeeping vouchers, bookkeeping, and prepare financial statements (which are now handled through the Internet) – file tax returns to the tax department (state and local taxes) on time, handle all matters related to the tax department – provide the account books and accounting data required by the client – assist in handling annual inspection, etc. – Other tasks entrusted by the client (such as submitting statistical reports to the statistical department, etc.) – business opening guidance, general financial consultation, etc. (6) other accounting positions except the above-mentioned other accounting positions -- The scope is too wide to be listed one by one, such as being an economic detective in the police department, forensic audit appointed by the court, value assessors in consumer protection agencies, social welfare and charity organizations, etc. Professional title of accounting post - Accountant - Assistant Accountant - Accountant - Senior Accountant (7) work content of accounting firm - assurance service: assurance service is the traditional and core business of accounting firm, including audit, audit, review and implementation of agreed procedures. Specifically, it is mainly manifested in audit of accounting statements, audit of profit forecast, review of interim accounting statements, audit of special purpose business, etc. Some accounting firms in foreign countries have even gone into businessWe should boldly extend to the field of reliability services, such as the safety and reliability of notarization website, the results of academic award votes, the effect of drug experiments, lottery results, etc. work content of accounting firm - tax agency: tax agency generally includes acting for tax declaration, tax planning, and acting for clients to appear in court. Asset appraisal: to estimate and calculate the value of the assets entrusted for appraisal. Accounting services: accounting services are the main business of small firms, including bookkeeping, preparation of accounting statements, processing of payroll, etc. Management consulting: in 2000, the management consulting business in the United States will account for more than 2 / 3 of the total business income of accounting firms. After 2002, according to the requirements of Sarbanes Oxley Act, accounting firms should be separated from management consulting companies. ） the position of accounting firm - trainee Auditor - Project Assistant? Mainly engaged in specific audit work, such as field collection of audit evidence, basic data analysis and other relatively simple work. Generally, if you have just entered the profession of certified public accountant, you have to work in the position of project assistant for half a year to two years before you can be promoted. Project manager or senior auditor? It mainly carries out coordination and management, and is responsible for the whole field work of the project, including supervision and review of the work of project members. Senior auditor is the backbone of a firm, generally requires 2 to 5 years of audit experience. check the future of accounting? Position of accounting firm - Department Manager? Mainly help the project manager to plan and manageAudit business, review the work of project manager, deal with the relationship with customers. A department manager often has to deal with several projects or businesses at the same time. Department managers generally require 5 to 10 years of work experience. - partner (chief accountant)? He is the top manager and the owner of the accounting firm. Partners mainly review the overall audit work and participate in major audit decisions. As the owner of the firm, partners bear the ultimate legal responsibility for the audit activities and other services provided to customers. (8) are some management consulting companies separated from accounting firms and some professional consulting companies? The scope of work of management consulting company is very wide, mainly including providing advice and help to the company's organization, information system, personnel management, financial accounting, operating efficiency, effect and benefit. , tax consulting, information technology consulting, financing consulting the position of management consulting company - trainee Consultant - Consulting Project Assistant - Consulting Project Manager - Department Manager - partner or general manager 5: The managers of government departments related to accounting management and the accountants of other government departments and non-profit organizations are mainly related to the government departments related to accounting management - the national audit department, the Audit Office of the State Council, provincial and municipal audit bureaus, district and county audit bureaus. accounting business management department, budget management department, budget preparation and Review Department of national finance department, analysis and summary of enterprise financial reports, etc. government departments mainly related to accounting management - tax administrators of state tax departments, tax inspectors, analysis of enterprise financial reports, etc. State supervision and management departments, such as China Banking Regulatory Commission, China Securities Regulatory Commission, China Insurance Regulatory Commission, Haiguan, etc. -- In other quasi state institutions, the CPA Association, the audit institute, the Institute of general accountants, the cost Association and so on are in charge of the future of accounting. The rank and title of accounting in government departments - China's civil servants are not divided into government affairs and business. ' therefore, the employment system of professional and technical posts is implemented in the accounting posts of government departments, which can be evaluated and employed according to the professional and technical titles of enterprises - according to the civil service level series. Such as: section level, department level, department level, ministry level, etc. 6: research the future of accounting, engage in accounting theory and practice research and accounting teaching. | full time researchers engaged in accounting theory research generally refer to full-time researchers in various research departments and accounting professors and accounting experts in Colleges and universities. The number is small. For example, the Institute of Finance and economics of the Ministry of finance, the accounting research center of a famous University of Finance and economics, and so on. They need high professional research ability to study the future of accounting. The number of accounting professional teachers in universities is 264 in 2004, and it has increased a little in recent two years. , - in 2004, there were 13 in Shanghai, and in the past two years, they have been newly promoted to the accounting, finance, electrical engineering, and Shanghai Business College of Ericsson, with a total of 17 professional points - more than 1700 students and 6500 students. The teacher-student ratio is 10:1, and 650 teachers are needed. There are 17 accounting teachers and 4 professors in our university. They are in the upper middle position in Shanghai. They study the future of accounting. The entry threshold of accounting teachers in universities is generally required to graduate from a doctorate in accounting or related disciplines. They have the professional title of professor and many years of teaching experience, but the grade is not very big. First class universities require a doctorate in accounting from well-known foreign universities Our university requires a PhD in accounting from 211 universities in China. To study the future of accounting, the professional point of accounting teachers in Higher Vocational Colleges and secondary professional schools is slightly larger than that in undergraduate schools. every year, Shanghai enrolls more than 1000 students and more than 6000 students. " - there is also a large gap of teachers - generally, the entry threshold is low, and the master of accounting or excellent undergraduate accounting graduates are enough. Research the future of accounting, amateur accounting teaching of accounting professional teachers - Amateur accounting teaching scale is very large, the number of enrollment is very large every year. - including TV University, Amateur University, amateur vocational training school and vocational education, etc. - there are few full-time teachers, generally 1-3 in each school, most of them are retired accounting teachers, and a large number of them are part-time accounting teachers. | - vocational education is generally a part-time lecturer, including examination guidance for the examination. 7: professional qualification examination for accounting. There are many professional examinations for accounting, roughlyIt can be divided into three categories: professional qualification certificate for entry-level basic certificate professional qualification certificate professional qualification certificate professional qualification certificate qualification certificate for performing a certain business professional qualification examination of accounting professional qualification certificate - Examination Institution: Ministry of Finance professional qualification examination of accounting professional qualification certificate Suitable crowd: non accounting graduates or other people who are going to work in accounting profession in China. Examination content: financial regulations and accounting professional ethics accounting basis accounting computerization basis. Examination fee: registration fee 10 yuan, examination fee 20 yuan / subject. The training cost is about 300-500 yuan per department. after passing the examination, the personnel who take part in the examination will have the accounting qualification certificate and the entry qualification to engage in accounting work. Difficulty index: ★ CPA certificate of accounting professional qualification examination - Examination Institution: Institute of certified public accountants. ） suitable for people: senior talents who are going to be engaged in accounting in China. Examination content: accounting, auditing, financial cost management, economic law, tax law. Examination fee: registration fee is 10 yuan, examination fee is 55 yuan per subject. The training cost is about 300 yuan per department. After passing the CPA examination, those who have more than 2 years of practical experience in independent audit business can apply for professional qualification certificate and have the right to sign the audit report. It is an essential stepping stone to obtain professional qualification. Some enterprises also require CPA certificate when they recruit middle and senior accounting personnel. Difficulty index: accounting professional qualification examination? professional and technical qualification certificate of Accounting - examiners: Ministry of Finance and Ministry of personnel. Suitable for people: those who want to work in state-owned enterprises and institutions for accounting positions. To apply for the examination, you need to hold the accounting qualification certificate examination content: two subjects of primary accounting practice and basic economic law; three subjects of financial management, economic law and intermediate accounting practice. Examination fee: registration fee 10 yuan, examination fee 40 yuan / subject, and book subscription fee. state owned enterprises and institutions pay more attention to the title certificate, and the title is related to the income to a certain extent. National accounting professional and technical qualification certificate is the basis of enterprise related professional title evaluation. Junior accountant corresponds to assistant accountant, intermediate accountant corresponds to accountant.? Degree of difficulty index: {} registered tax agent (CTA) Certificate - examinee: Ministry of personnel, State Administration of Taxation, suitable crowd: college degree or above, with corresponding work experience, or intermediate professional and technical qualification in economics, accounting, statistics and auditing, and engaged in tax agency business for at least one year. Content: Tax Law (1), tax law (2), tax agency practice, tax related law, finance and accounting. Examination fee: registration fee is 10 yuan, examination fee is 55 yuan per subject. With the deepening of the reform of tax management system, China's tax practitioners are in urgent need of a large number of high-quality and compound talents. Registration taxTeacher is a promising profession, and the CTA certificate has a high gold content.? Difficulty index: ★ ★ accounting professional qualification examination? Certified public valuer (CPV) Certificate - examiners: Ministry of personnel, Ministry of finance. Suitable crowd: those who are engaged in or intend to engage in asset appraisal should have a certain degree and relevant working experience. Examination contents: assets appraisal, economic law, financial accounting, Fundamentals of mechanical and electrical equipment appraisal, Fundamentals of construction engineering appraisal. Examination fee: registration fee is 10 yuan, examination fee is 55 yuan per subject. At present, only 30000 people in China have obtained the qualification of CPA, and the market demand for professionals is far greater than this figure. Therefore, for those who intend to set foot in this field, they should have a good career prospect by taking the qualification certificate of asset appraiser and obtaining the "professional ID card".? The difficulty index is: International Certified Internal Auditor (CIA) certificate for professional qualification examination of accounting. Suitable crowd: to apply for CIA, you need to have bachelor's degree or above, intermediate and intermediate professional and technical qualification, certified public accountant certificate or non practicing certified public accountant certificate. Teachers and students of specific professional colleges and universities can also sign up. - examination content: including internal audit procedures, internal audit technology, management control and information technology, audit environment four parts - examination fee: General candidates, examination registration fee 50 yuan, examination fee 150 yuan/Students can reduce the charge by half. CIA is the only internal audit professional certification that is generally recognized by all countries in the world. There is a growing demand for high-level and professional internal auditors in China. Those who pass the CIA examination are often favored by employers.? Difficulty index: accounting professional qualification examination? Canadian certified public accountant (CGA) Certificate - examiners: Canadian Institute of certified public accountants. Suitable for people: people with high school education or above. – examination content: CGA examination subjects are divided into three levels: basic course level, professional improvement course level and practice core course level, with a total of 18 courses. - examination fee: 350 yuan for registration and evaluation; 3400 yuan for comprehensive examination of first level to professional qualification; 5500 yuan for comprehensive examination of professional recognition (PA1). - CGA is an internationally recognized accounting professional qualification certification program. The holder can engage in financial and other business management work all over the world. Compared with other accounting examinations, CGA courses not only pay attention to accounting and financial management knowledge, but also pay attention to computer information technology, application analysis ability, comprehensive management ability, leadership ability and so on. There are many CGA members who are senior executives or CEOs of multinational companies or joint ventures. The difficulty index is: accounting professional qualification examination? Certificate of International Certified Information System Auditor (CISA) Examiner: information system audit and Control Association (ISACA). 'Suitable crowd: apply for CISA with college degree or above, CET-4 or above, as well as certain audit knowledge and computer knowledge. Examination content: including information system audit and information system related knowledge examination fee: the examination is divided into two rounds, the first round of registration fee plus management fee totaled 3750 yuan, the second round of registration totaled 4250 yuan CISA qualification is widely recognized in the world, and the difference between auditors with CISA qualification and ordinary auditors is just like that between certified public accountants and ordinary auditors It's the same with ordinary accountants. As the highest level Certified Information System Auditor examination in the global information industry, it means enviable salary and position.? Difficulty index: accounting professional qualification examination? Certificate of Certified Management Accountant (CMA) - examinee: Institute of Management Accountants (IMA). Suitable crowd: apply for CMA with college degree or above and certain English level. Examination content: there are four subjects in the examination, covering economy, finance, management, accounting and other aspects. Examination fee: the examination fee is $165 per subject. the professional qualification certificate of the Institute of Management Accountants (IMA) has been widely recognized in many countries and famous multinational enterprises.? Examination index: accounting professional qualification examination? Certificate of International Accountants (AIA) - examinee: International Society of accountants. – fitCrowd: to apply for AIA, you need to have a certain level of English. Examination content: the examination is divided into 4 levels and 16 courses, involving financial accounting, economics, cost accounting, business law, etc. Examination fee: the training fee is 1200 yuan per course, the textbook fee is 180 yuan per course, and the examination fee is 25 pounds per course. It takes about 30000 yuan to complete the training and examination of all courses. AIA is one of the five professional qualification certification entities recognized by the British law, and the accounting professional qualification of AIA is also recognized as the professional qualification certification of corporate auditors, so it has certain authority.? 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