会计人才市场的建立与完善.docVIP

编号： 　　　 专科毕业设计(论文) 题 目： 学 院： 专 业： 姓 名： 学 号： 班 级： 指导教师： 职 称： 完成日期： 摘 要 完整的会计人才市场可以使人力资本集聚,会计资源合理配置。塑造会计人才市场主体,就是要完善会计市场主体体系和健全会计市场 法律 法规体系。会计人才市场机制是通过会计商品的价格、供求、竞争、管理等相互制约关系来实现的。 会计人才的真实与有效在宏观调控、微观管理及促进经济发展等方面都发挥着巨大作用,直接关系到信息使用者的经济决策和国家的宏观决策是否合理有效。会计人才失真使管理层不能了解企业的真实情况,就不可能制定出正确的产业政策和作出合理的经济布局;对企事业单位而言,经营失败和财务困境则可能是会计人才失真的直接后果;对于证券市场的投资者,则可能因为企业会计人才失真造成难以承受的损失,会计人才有助于降低投资者决策过程中面临的不确定性,促使社会资源趋利性流动。 【关键词】会计人才 市场 建立 构建完善 Abstract Integrity of the market of accounting talents can make the concentration of human capital, accounting for the rational allocation of resources. Shaping of accounting personnel market main body, is to improve the accounting main body of market system and sound system of laws and regulations of accounting market. Accounting talent market mechanism is through the accounting of commodity prices, supply and demand, competition, management and relationship to achieve. Accounting personnel is true and effective in macroscopical adjusting control, microcosmic management and promoting economic development has played a great role, directly related to the information users economic decision-making and the states macroeconomic policy is reasonable and effective. Accountant distortion so that management can not understand the true condition of the enterprise, it is impossible to devise a proper industrial policy and make reasonable economic layout; for enterprises and institutions, business failures and financial distress may be a direct consequence of the distortion of accounting personnel; for investors in the securities market, it may because the enterprise accountant distortion unbearable loss, accounting personnel contribute to reduce investor decision-making process in the face of unc