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            《財政部關于全面推進管理會計體系建設的指導意見》系列解讀之八

            分享到:
            2019-03-29 15:03:23來源: 首冠教育

            人才是興國之本、富民之基、發展之源。人才培養是管理會計4+1體系的關鍵,是該體系中發揮主觀能動性的核心,是體現“堅持人才帶動,整體推進”原則的重點所在。

             

              一、加強管理會計人才隊伍建設的重要性

             

              (一)加強管理會計人才隊伍建設是適應加強會計人才隊伍建設的需要

             

              當今時代,隨著以經濟為基礎、科技為先導的綜合國力競爭日趨激烈,人才資源已成為關系國家競爭力強弱的基礎性、核心性、戰略性資源。時代呼喚人才,發展需要人才。人才已成為各行各業發展的共同渴求,加強人才隊伍建設,是將建設有中國特色社會主義事業不斷推向前進,實現社會主義各項建設目標的必要保障。我國歷來十分重視人才工作。黨的十一屆三中全會之后,中央確立了“尊重知識、尊重人才”的國策,使大批人才走上了經濟建設的各個領域。2000年,中央經濟工作會議首次提出,“要制定和實施人才戰略”。2001年,《中華人民共和國國民經濟和社會發展第十個五年計劃綱要》發布,專門一章提出“實施人才戰略,壯大人才隊伍”,首次將人才戰略確立為國家戰略,將其納入經濟社會發展的總體規劃和布局之中,使之成為其中一個重要組成部分。2002年,面對中國加入WTO后的新形勢,直面經濟全球化和綜合國力競爭,為保證建設有中國特色社會主義事業健康發展,中共中央、國務院制定下發了《2002-2005年全國人才隊伍建設規劃綱要》 ,首次提出了“實施人才強國戰略”,對新時期中國人才隊伍建設進行了總體謀劃,明確了當前和今后一個時期中國人才隊伍建設的指導方針、目標任務和主要政策措施,對此前提出的國家人才戰略進行深化和系統展開。2003年12月,中共中央下發了《中共中央、國務院關于進一步加強人才工作的決定》,突出強調,實施人才強國戰略是黨和國家一項重大而緊迫的任務,并進一步明確了新世紀新階段中國人才工作的重要意義、全面部署了人才工作的根本任務,制定了一系列有關方針政策。2007年,人才強國戰略作為發展中國特色社會主義的三大基本戰略之一,寫進了中國共產黨黨章和黨的十七大報告。2010年,《國家中長期人才發展規劃綱要(2010-2020年)》發布,對我國當前和未來一個時期內的人才發展做出了總體部署。黨的十八大以來,習近平總書記就人才工作做出了一系列重要指示,強調我們比歷史上任何時期都更加渴求人才,提出要樹立強烈的人才意識,把人才工作抓好,讓人才事業興旺起來。人才強國戰略的實施進入了全面推進的新階段,各級各類人才積極奮進,將社會主義各項建設不斷推向前進。

             

              會計人才是國家人才體系的重要組成部分,是維護市場經濟秩序、推動科學發展、促進社會和諧的重要力量,是會計建設事業的重要內容。長期以來,財政部高度重視會計人才培養工作,在黨中央、國務院的正確領導下,深入貫徹人才強國戰略,扎實推進會計人才建設工作,取得了顯著成績。2010年,為落實人才強國戰略,全面提升會計人才工作總體水平,促進經濟社會又好又快發展,財政部制定發布了《會計行業中長期人才發展規劃(2010-2020年)》,統籌推進會計人才隊伍建設。截至目前,我國已有1660多萬會計人員,總會計師超過20萬人,培養會計領軍人才1132人,為推動經濟社會健康發展提供了重要的人才保障和智力支持。但是,我國雖然是一個會計人才大國,還不是會計人才強國。總體上看,會計人才培養偏重財務會計人才,高端會計人才相對不足,尤其是管理會計人才更為匱乏,無法滿足經濟社會發展對管理會計人才的大量需求。

             

              針對這一現狀,《指導意見》積極適應會計人才隊伍建設需要,提出大力推進管理會計人才隊伍建設,推動我國由會計人才大國邁向會計人才強國,促進經濟社會蓬勃發展。

             

              (二)加強管理會計人才隊伍建設是適應單位加強管理會計工作的需要

             

              隨著我國擴大對外開放和實施“走出去”戰略,我國企業必須與國外企業同臺競技,不僅面臨來自市場、技術等方面的競爭和沖擊,更面臨管理戰略和模式方面的挑戰。同時,我國經濟發展進入新常態,單位只有加快發展方式轉變,充分挖掘管理潛力,才能實現自身持續發展。在此背景下,單位對管理會計人才的渴求程度日益迫切。引入或培養一批熟悉國際市場、成本管理、資本運作、預算管理、風險管控、戰略規劃,信息技術等,能夠深入參與和支持單位決策制定的管理會計人才,源源不斷地釋放管理會計在提高內部管理水平,增強價值創造能力等方面的巨大潛力,積極應對國際國內環境挑戰,抓住機遇,乘勢而上,不斷提升競爭能力,實現可持續發展,已成為單位的迫切現實需要和必然選擇。不少單位已經在積極加強管理會計人才培養,如, 2014年以來,總會計師素質提升工程培訓課程中加大了管理會計知識內容,廣大總會計師積極報名,踴躍參加,努力提升自身管理會計能力水平。

             

              (三)加強管理會計人才隊伍建設是適應管理會計發展的需要

             

              全面推進管理會計體系建設,是推動會計工作轉型升級的重點所在,那么加強管理會計人才隊伍建設就是管理會計人才培養轉型升級的重點所在。同時,在管理會計體系建設中,人才建設是關鍵,是其他各項建設的依托,理論體系、指引體系、信息系統、咨詢服務發展等管理會計各項工作都需要由管理會計人才予以實施。

             

              當前我國管理會計人才匱乏,難以有效支持單位管理高層的經營決策,難以為管理會計其他各項建設提供人才儲備,難以將管理會計推廣應用落到實處。長期以來,單位管理者對管理會計重視不足,會計人員的工作重點主要在財務會計方面,局限于記賬、報賬,不能較好地為單位提供決策參考。大部分科研院校的會計專業主要側重于財務會計領域,管理會計課程體系和師資隊伍建設尚未完善,管理會計人才培養力量比較薄弱。與了解到的美國具備一定規模的企業中90%的會計人員從事管理會計工作、75%的工作時間用于決策支持的情況還存在一定差距。

             

              因此,《指導意見》將人才培養作為關鍵,就是要切實改變當前管理會計人才的局面,培養大批適應改革需要、能夠勇挑改革重任的管理會計人才,將管理會計其他各項建設落到實處,帶動管理會計整體發展,將管理會計應用推向縱深發展,為打造中國會計工作“升級版”儲備人才資源。

             

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