Research On The Professional Competence Of Enterprise Management Accounting Talents

As an information provider for the enterprise management,management accounting incorporates management and accounting,which is an important mean to enhance the comprehensive strength of enterprises.CIMA and AICPA released the Global Chartered Accountant Capability Framework in April 2014,which introduces and explains the capabilities that management accounting talents should have,it put propose higher requirements.China's Ministry of Finance issued a "comprehensive guidance on the construction of management accounting system" in October 2014,it points out the professional competence of managing accounting talents should be enhanced within 5 years.Therefore,it is important to evaluate the professional competence of enterprise management accounting talents,find the shortcomings and promote them.This paper takes the professional competence of Chinese enterprise management accounting talents as the research object,collects the first-hand information through the questionnaire,and collects the second-hand information by means of network and periodical literature.First find the professional competence through the literature,then test them through the assessment,process and integrate collected data with computer software,explore and analyze the current situation and shortcomings of management accounting talents.The survey found that China's enterprises have gradually began to pay attention to the application of management accounting,but management accounting talent can not play its due role.Management accounting started late,the quality is uneven,personnel qualification is generally at a low level.The results show that the enterprise management accounting talents have strong professional ability and interpersonal ability,but the management ability and leadership ability has yet to be improved.On this basis,enterprises should learn from the framework and continue to maintain and enhance the ability of management accounting talents through follow-up training and self-learning and other targeted ways.