培训简报2008年第04期

全国高级会计人才培训班
培 训 简 报

2008年第05期
（总第48期）
全国高级会计人才培训工作领导小组

2008年7月17日                     签发：  刘玉廷

目   录
【学员作业选登】

How to be a good accountant -------企业一期宋杰………………（2）

How to be a good accountant-------企业一期王淑霞 ……………（3）

How to be a good accountant-------企业一期史敏 ………………（6）

How to be a good accountant-------企业一期杨津 ………………（7）

How to be a good accountant-------企业一期杨鸿雁 ……………（9）

How to be a good accountant-------企业一期师永   ……………（11）

【学员作业选登】

HOW TO BE A GOOD ACCOUNTANT?
企业一期  宋杰

Accounting group is always been regarded as one of the extremely important parts of the organization structure of any company. At current decade, accountants are no longer acting as traditional ones who  only issue finance statements based on book keepings, more and more of them are focusing on day to day financial management such as expenses & costing control, budgeting systems, management reporting etc. Some of them are even involved in setting the corporate strategies or visions based on the prediction of investment return rate (planning )?in order to well assist the management committee to maximize the company interests.
Then what does it takes to be a good accountant?
Firstly, a good accountant should be willing to learn new knowledge. The word of new knowledge here not only includes the professional skills such as computer, ERP software, updated general accounting principles if any,  but also includes grasping the  changing information of the company business or even the whole industry. Wide and open eyesight/vision will give the good account a clearer picture on the figures they are dealing with.
Secondly, a good accountant shall be a good communicator. At present period, communication is far more than talking face to face or through telephone. Internet and other modern tools help accountants to  convey their ideas to people even on the other side of the world. Anyhow, dealing with people who has totally different background of education, experience, or even who speaks different language is not an easy task. There is no doubt that understanding others or making yourself understood  through efficient communication skills is a plus to a good accountant who has already got top professional knowledge.
Last but not least, a good accountant must be trustable/trustworthy. Normally an accountant has the opportunity to know the most confidential part of the operation of the company. It is 100% sure that an honest and loyal accountant with high professional skill will be welcomed by any company.
Based on above three points, it’s not hard for us to draw a picture of a good accountant now - A trustable accountant who has most updated and a wide range of knowledge and strong communications skills. (For sure beside these basic characters) ?, due to different conditions or external environment of different companies, there will be other sorts of requirement on this definition, and it shall be considered on a case-by-case basis accordingly.

HOW TO BE A GOOD ACCOUNTANT
企业一期  王淑霞

With the development of the economy , accounting is playing a more and more important role in our economic society. Accountants are required to deal with more and more difficult problems raised by the modern companies in the knowledge economic society. In the new times , to be a good accountant, it is necessary for you to master your professional knowledge, to be good at management, to be acquainted with international accounting rules, and to have a broad view on the world  It is not easy to be a good accountant, in my opinion, you may try to make great efforts to do the things listed below to become a successful accountant.
First of all, to be an accountant needs an accounting licence. Before you begin your accounting work, you have to apply for an accounting licence after you pass the exam held by the Financial Bureau of the local province government. That is said, you must be a certified or chartered accountant.
Secondly , to be a good accountant needs all kinds of knowledges to deal with your work. For example, You must be familiar with the special requirements of the business and tax situation of your company to help your boss navigate the maze of tax laws and provide the financial advice to manage the business of your company., or familiar with the language of e-commerce if the business of your company is internet related. So you have to consider the many extra years of study after you have graduated from university with a Bachelor’s Degree during which you will learn the skills of your specialty, you must keep on studying all kinds of knowledge when you work as an accountant.
Thirdly, to be a good accountant needs to be extremely skillful in all sorts of accounting affairs. You also must practice and improve your skills constantly. For you are not  just an accounts keeper or a tax preparer , not only have you to know how to complete the assessment returns of your company, but also have to provide business advice or further information to help your boss to grow the business of your company. For instance, if your boss is thinking about exporting, you must know how to help him to develop an export strategy, that is to say, you must have abilities to help your boss to build a blueprint for the future of his business. Furthermore, if at some stage your boss decides to sell his business, you must know how to minimize any tax liabilities payable on the sale. All these require you to have rich experience with your type of industry, maybe, practicing or keeping in touch with your business constantly will give you an experienced eye on business.
Next, to be a good accountant needs to develop a good relationship with other person. Besides skillful accounting knowledge, it is very important for you to establish a long term relationship with your boss and your colleagues and, what is more, any other business partners or government officers and staffs, you must learn how to communicate with others and make others feel comfortable with you. This is helpful for you to deal with your work successfully and achieve a high position.
Last but not least, to be a good accountant needs to adhere faithfully to accounting career ethics. For the boss knows clearly that his company’s finances must be handled by someone he trusts, you must be loyal to your company and faithfully obey the accounting rules issued by authority, you must be honest in carrying out your duties and be incorruptible enough to avoid falling into the temptation of money.
   In summary, it is obvious that you must keep on studying and practicing to gain high skills and abilities and give valuable service to your company with a good conduct and moral character, and then, you will be appreciated as a good accountant.
                                             

HOW TO BE A GOOD ACCOUNTANT
企业一期  史敏

Nowadays an accountant is not only in charge of bookkeeping, accounting and reporting, but also in charge of the entire procedures of financial management of a company, which include budgeting, implementation, control and evaluation. In order to be a good accountant, you have to learn a lot of professional knowledge and practical managerial skills as well.
First, you should enrich your knowledge structure, and have a breadth of knowledge of economics, management, finance and accounting. You should also master how to use a computer and speak English. Second, you should enhance your skills of thinking, analysis, communication, coordination, etc. Third, you should broaden your horizon of management. You’d better take part in the entire procedure of operation and not concentrate on accounting only. Fourth, you should adapt to the changes in accounting standards and adhere to professional ethics. Last, of course, you should also be in good spirits and health.
From what I have mentioned above, we could know that it is not easy to be a good accountant. With rapid economic growth and convergence of accounting standards, a good accountant needs to learn more than before.

HOW TO BE A GOOD ACCOUNTANT
                             No.50  Yang Jin
Accounting is known as the language of business. As long as there is business, there will be a need for accountants. Along with the world economic development, accounting has played an increasingly important role in business. The major functions of accounting are recording and reporting on business activities and financial management. Being a good accountant, you should provide managers with correct information for decision making. A good accountant can not only avoid financial risk, but also bring a company extra benefits. But how to be a good accountant?
Firstly, a good accountant must have enough professional knowledge and skills. Generally speaking, an accountant should obtain a professional certificate of Certified Public Accountant, or a license through the State Board of Accountancy.
Secondly, a qualified accountant should observe professional ethics, and comply with legal and accounting standards for business enterprises and other accounting rules. The disclosure of accounting information should be authentic and complete for investors and managers and other legal users of accounting information.
Thirdly, a good accountant, especially an accounting director, should cultivate his/her own managerial skills to deal with all kinds of financial problems, such as budget management, cost management, internal accounting control, and administration of the fund and so on. A good accountant is responsible for increasing his/her company's income and reducing its expenditure.
Finally, it is very important for accountants to study unremittingly. Accountants need to continue their study of professional knowledge as well as other related knowledge besides accounting. Because accounting system in China now converges with international practice, and accounting knowledge is increasingly complicated, only accountants who study constantly can adapt to this change. In addition, through studying related knowledge, such as legal knowledge, principles of management, computer skills, and English and so on, horizon of accountants can be widened, and decision making ability can be strengthened.
It is obvious that accounting is a special and challenging career. An accountant never stops learning even after he finishes his formal education. Honesty, carefulness, extensive learning, and rich managerial experience are main elements to become a successful accountant. 
HOW TO BE A GOOD ACCOUNTANT
                               --------By number 49,Yanghongyan

Good accountants are valuable assets to every corporation, whether it is a small one or a giant one. Contrary to popular belief, what a good accountant does is more than just to handle the payroll and the taxes. In many cases, a good accountant, who acts as a business consultant, can make the difference between business success and business failure.
To the best of my belief, a good accountant is someone with outstanding quality of work, deep sense of professionalism, team work flexibility and so on. A good accountant is someone who knows how to act in the way his profession asks him to. He must try his best in every task he performs. He should have enough competence to deal with lots of complicated and unexpected problems in business as well as he can deals with loads of people. He can build a good relationship with almost everybody. So, there are at least three essential measures to get the qualification.
First of all, morality is the most important thing for an accountant. For the quality of accounting information is based on the good accounting professional morality and it is necessary to cultivate the morality to form of good accounting professional morality. Attitude decides everything. A good accountant has to cultivate his morality constantly to keep himself responsible, creative, open-minded and trustworthy. For instance, there are many kinds of temptation in economic life. The high-level morality is absolutely necessary to resist the temptation.
Secondly, keep learning is another way to improve. As the development of economic globalization and the promulgation of new accounting law, a good accountant will meet new requirements in the market economy. Accountant's continuous education is an important means to raise accountant quality, and calculating standard. It is of great importance to ensure accounting information quality. More than just studying accounting, the knowledge of tax, finance, audit and economic should be updated continuously.
Last but not the least, it is impossible to become fully qualified just by learning the course. To become fully qualified it is also required to get practical experience. This has to be in an accountancy related position with a superior overlooking the accounting progress. The superior is required to fill in a progress report, assessing on many criteria.
To sum up, if someone would like to become a good accountant, it will take a lot of time and needs great endeavor. It is a long way to go.

HOW TO BE A GOOD ACCOUNTANT

by  Shi Yong

 
  To be a good accountant，you need not only great  professional  skills，good academic background and many years of  experience in financial work, but also knowledge about the policy and the law as well. A good accountant should be equipped with ethics and talent. There are 4 basic requirements for a qualified accountant.
  Firstly, a good accountant should love his own job, devoted to his duty, be honest in carrying out accounting task, and strictly observe the vocation moral .
  Secondly, a good accountant should possess an all-round knowledge of accounting, study seriously the national  financial  policy and law, be familiar with enterprise account rule and enterprise financial general rule, master the account technical skills and put them into practice .
  Thirdly, a good accountant should conform to the laws, adhere to the principle, enforce the relevant laws of account, maintain the right of our country, and resist illegal action .
  Lastly, a good accountant should try to work well with others. He should get along with colleagues from other departments. The account office is not a managing unit but also a serving unit. It often deals directly with tax bureau audit department. A good accountant is expected of being able to cooperate with the clerks from these government departments to deal with the account matter.
  In a word, a good accountant should commit himself to basing honesty, valuing morality, following rule, and not designing phony-account,  just like the saying of  the former Prime Minister Zhu Rongji.

 

主办：财政部会计司，上海国家会计学院                 印刷份数：20份
抄送：部领导、办公厅、人教司、中注协、高级会计人才培训班学员                

责任编辑：mopyfish

文章来源：http://news.esnai.com/2010/0125/50234.shtml