A Study On The Capitalization Of Accounting Talents In China

As the primary productive force, talent resources are the most important resource towards the development of an enterprise and a nation. Although large in population and talent resource, we should aware that many problems exist in China, such as low utilization rate of talents. Accounting talents play an important role in modern market economy, especially at the economic transition period. The development of accounting talent team exerts a vital importance on the transition and development of China economy, and entering into the middle-income stage of development. It is of great urgency to study the capitalization situation of Chinese accounting talents in order to develop the accounting business, improve the utilization rate of accounting talents, and ensure the steady and healthy social economic development.Based on the comprehensive study of relevant theories on capitalization of accounting talents resources, this thesis first analyzes the exsiting problems of talent reources and their cuases, and then explores the realization mechanism of talent resources capitalization so as to speed up the process of talent resources capitalization and promote the healthy economic development in China.Specifically, the former part of this thesis concentrates on the theoretical aspect of this research. In the thesis, a comprehensive study is conducted on Marxist human capital thought, Schultz human capital theory, and talents capital theory, which highlights the importance and urgency of exploiting the accounting talent resources and puts forward that the realization of capitalizing the talents resources is an important way to promote the national economy. Then, this thesis makes a deep analysis of the value measurement method and the evaluation model of capitalizing the talent resources, and elicits the theoretical basis and approaches of promoting the capitalization of talent resources. Supported by the collected data, the latter part of this thesis pays attention to the data analysis of China accounting talent resources based on the relevant theories. Through various analyses of the relevant data, such as statistical analysis, regression analysis, predication and summary measurement of supply and demand of accounting talents, abnormal problems in utilizing the accounting talents in China are demonstrated including the imbalance of supply and demand of talent, unreasonable distribution of talents, uneven distribution of educational resources, unbalance of talent structure and irregular management of talents. Given the current economic situation in China, this thesis explores the realization mechanism of capitalizing talent resources based on the human capital theory.Based on the preceding talent capitalization theories and combined with the existing problems and their corresponding causes during the capitalization of Chinese acconting talent resources, this thesis explores specifically the realization mechanism of capitalzing the accouting talent resources. That is, by means of comprehensive regulation among governments, enterprises and individuals, this thesis aims to solve the problems in utilizing the accounting talent resources, enhance the process of capitalizing the accounting talent resources and promote the national economy.At present, due to the shortage of systematic data, few has done theoretical researches or applied studies of the capitalization of talent resources. The importance of capitalizing talent resources is not fully understood. As previous studies concentrate on the level of theories, this thesis applies the human resources capital theory and talent resources capital theory to the social practice. Based on the authentic data of accounting talents in China and multiple scientific methodologies, this thesis puts forward the latest utilization situation of accounting talent resources and the existing problems, and elicits the realization mechanism of capitalizing talent resources through hierarchical analysis. It is worthy of pointing out that there is a great room for the author to improve due to the difficulties of collecting and organizing the data, and the lack of relevant literature. In fact, many problems are waiting to be further investigated and solved. The author will pay more attention to the unsolved problems in the future.