Research On The Problem Of Professional Competence Of Accountants

With the rapid economic development in the twenty-first Century,accountant,a profession that serves the public interest,has important significance for economic development.To society,accountants play a role in maintaining economic order,to individual organizations,they play a role in assisting management decision-making.Whether the role of the accountant can actually play depends on accounting professional degree.And the specific embodiment of the accounting professional degree is the accounting professional competence.The International Federation of Accountants(IFAC)lists accountants' professional competence as the critical focus area of accounting professionalism.But in the meantime,the status of professional competence and the degree of accounting professionalism in China are not so well.Besides,in China,the academic circles' research on Accountants' professional competency is more concerned about the public accountant group,but neglecting the private accountant group.In view of the above situation,based on the research of the whole group of accountants in China,this paper has carried on the related research on the topic of accounting professional competence in China.In order to improve the professional competence of accountants,the results of the study can be enlighten to promote the value and function of accountants.First of all,this paper defines the related concepts,including public accountants and private accountants,accounting professionalism and professional competencies.It will discuss three aspects that constitute the professional competency of accountants.Secondly,according to these three aspects,I made a network questionnaire survey to understand the basic situation of China's current accounting occupation competence.Based on the results of the survey,I summed up some problems of occupation competence,such as cognitive misunderstanding of career awareness,technical competence,occupation skills and values,no compliance for morality and occupation attitude.By reviewing the case of “WanFuShengKe” that shocked the public in 2013,this paper then analyzes the negative effects brought by the lack of professional competence of accountants.To all the identified problems in the research,this paper summarizes the following seven reasons of lack of accountant competence: the accounting ecology in China is in an unbalanced state,accounting education contains mistake area,the various institutions associated with accounting lack the effective cooperation in the field of accounting,out of interaction with international professional institutions,insufficient supervision in the industry,imperfection of relevant laws and continue education becomes a mere formality.Finally,according to the analysis results,this paper will put forward some suggestions for improving the professional competence of accountants in China: accelerating the accounting ecological construction,reforming accounting education,enhancing effective collaboration of relevant institutions,participating in international interaction actively,strengthening industry supervision,perfecting accounting related laws and strengthening continuing education.I hope that through the above research,we can improve the professional competence of accountants,help the accounting profession develop healthily,and thereby to cooperate better development of China's economy in the international community.