生涯设计体验报告
我于20xx年1月17日至20xx年2月8日在地质矿产勘查开发局、滇西测试所、云南黄金股份公司进行实习，主要是在实习单位参与与本专业有关的会计相关工作。在实习期间，通过对三家单位的了解，并根据我自己的工作情况，对三家单位进行了分析，以下是我收集的一些资料、相关情况以及自己的一些看法。 SWOT分析模型简介
在现在的战略规划报告里，SWOT分析应该算是一个众所周知的工具。来自于麦肯锡咨询公司的SWOT分析，包括分析企业的优势（Strength）、劣势（Weakness）、机会（Opportunity）和威胁（Threats）。因此，SWOT分析实际上是将对企业内外部条件各方面内容进行综合和概括，进而分析组织的优劣势、面临的机会和威胁的一种方法。
通过SWOT分析，可以帮助企业把资源和行动聚集在自己的强项和有最多机会的地方。
SWOT模型含义介绍
优劣势分析主要是着眼于企业自身的实力及其与竞争对手的比较，而机会和威胁分析将注意力放在外部环境的变化及对企业的可能影响上 。在分析时，应把所有的内部因素（即优劣势）集中在一起，然后用外部的力量来对这些因素进行评估。
1、 机会与威胁分析（OT）
随着经济、社会、科技等诸多方面的迅速发展，特别是世界经济全球化、一体化过程的加快，全球信息网络的建立和消费需求的多样化，企业所处的环境更为开放和动荡。这种变化几乎对所有企业都产生了深刻的影响。正因为如此，环境分析成为一种日益重要的企业职能。
环境发展趋势分为两大类：一类表示环境威胁，另一类表示环境机会。环境威胁指的是环境中一种不利的发展趋势所形成的挑战，如果不采取果断的战略行为，这种不利趋势将导致公司的竞争地位受到削弱。环境机会就是对公司行为富有吸引力的领域，在这一领域中，该公司将拥有竞争优势。
对环境的分析也可以有不同的角度。比如，一种简明扼要的方法就是PEST分析，另外一种比较常见的方法就是波特的五力分析。
2、 优势与劣势分析（SW）
识别环境中有吸引力的机会是一回事，拥有在机会中成功所必需的竞争能力是另一回事。每个企业都要定期检查自己的优势与劣势，这可通过“企业经营管理检核表”的方式进行。企业或企业外的咨询机构都可利用这一格式检查企业的营销、财务、制造和组织能力。每一要素都要按照特强、稍强、中等、稍弱或特弱划分等级。
当两个企业处在同一市场或者说它们都有能力向同一顾客群体提供产品和服务时，如果其中一个企业有更高的赢利率或赢利潜力，那么，我们就认为这个企业比另外一个企业更具有竞争优势。换句话说，所谓竞争优势是指一个企业超越其竞争对手的能力，这种能力有助于实现企业的主要目标——赢利。但值得注意的是：竞争优势并不一定完全体现在较高的赢利率上，因为有时企业更希望增加市场份额，或者多奖励管理人员或雇员。
竞争优势可以指消费者眼中一个企业或它的产品有别于其竞争对手的任何优越的东西，它可以是产品线的宽度、产品的大小、质量、可靠性、适用性、风格和形象以及服务的及时、态度的热情等。虽然竞争优势实际上指的是一个企业比其竞争对手有较强的综合优势，但是明确企业究竟在哪一个方面具有优势更有意义，因为只有这样，才可以扬长避短，或者以实击虚。
由于企业是一个整体，而且竞争性优势来源十分广泛，所以，在做优劣势分析时必须从整个价值链的每个环节上，将企业与竞争对手做详细的对比。如产品是否新颖，制造工艺是否复杂，销售渠道是否畅通，以及价格是否具有竞争性等。如果一个企业在某一方面或几个方面的优势正是该行业企业应具备的关键成功要素，那么，该企业的综合竞争优势也许就强一些。需要指出的是，衡量一个企业及其产品是否具有竞争优势，只能站在现有潜在用户角度上，而不是站在企业的角度上。
企业在维持竞争优势过程中，必须深刻认识自身的资源和能力，采取适当的措施。因为一个企业一旦在某一方面具有了竞争优势，势必会吸引到竞争对手的注意。一般地说，企业经过一段时期的努力，建立起某种竞争优势;然后就处
于维持这种竞争优势的态势，竞争对手开始逐渐做出反应;而后，如果竞争对手直接进攻企业的优势所在，或采取其它更为有力的策略，就会使这种优势受到削弱。
而影响企业竞争优势的持续时间，主要的是三个关键因素：
1、建立这种优势要多长时间?
2、能够获得的优势有多大？
3、竞争对手做出有力反应需要多长时间？
如果企业分析清楚了这三个因素，就会明确自己在建立和维持竞争优势中的地位了。
显然，公司不应去纠正它的所有劣势，也不是对其优势不加利用。主要的问题是公司应研究，它究竟是应只局限在已拥有优势的机会中，还是去获取和发展一些优势以找到更好的机会。有时，企业发展慢并非因为其各部门缺乏优势，而是因为它们不能很好地协调配合。例如有一家大电子公司，工程师们轻视销售员，视其为“不懂技术的工程师”；而推销人员则瞧不起服务部门的人员，视其为“不会做生意的推销员”。因此，评估内部各部门的工作关系作为一项内部审计工作是非常重要的。
波士顿咨询公司提出，能获胜的公司是取得公司内部优势的企业，而不仅仅是只抓住公司核心能力。每一公司必须管好某些基本程序，如新产品开发、原材料采购、对订单的销售引导、对客户订单的现金实现、顾客问题的解决时间等等。每一程序都创造价值和需要内部部门协同工作。虽然每一部门都可以拥有一个核心能力，但如何管理这些优势能力开发仍是一个挑战。
（一）滇西测试所
一．信息收集
滇西测试所位于云南省大理市青光山，是一家国有企业单位。有着悠久的矿石分析检测历史，丰富的测试经验与先进、完整、系统的设备。
滇西测试所前身为云南地矿局第三地质大队实验室，始建于19xx年，始建初期，仅只是云南省第三地质大队内部的一家小规模化验室，技术力量薄弱，设备，环境简陋。但是，在国家经济建设五十多年以来，尤其在改革开放的三十多年来，由于国家对于矿产资源开发的重视，不断引进新的专业技术人员，逐渐提高技术水平。经过时间的历练，直至今日，随着实验室人员素质的提高，仪器设备的完善，现已成为滇西最大的矿产检测机构。目前在岗人员中工程师以上已占60%,各种检测设备达百余台（套）。
20xx年整合至云南地矿局中心实验室，现更名为云南省地质矿产勘查开发局中心实验室滇西测试所，这不仅说明它规模、机制的变化，而且证明它已经成为了滇西矿产资源开发举足轻重的机构。
多年以来，由于滇西测试所的检测成果准确、公正，受到客户的一致好评，在滇西乃至全省均得到了较好的声誉，取得了较好的经济效益和社会效益。
二. 资料分析
在党的十一届三中全会以来，在邓小平理论指引下，在改革开放的鼓舞下，中国矿业取得了空前的大发展。目前，就云南全省而言，大小不一的测试所已经有数十家；就全国而言 ，像滇西测试所这样规模的有上百家。由此可见，在矿业化学检测分析市场，竞争如此激烈，滇西测试所面临着许多强劲的竞争对手。
三. 评估滇西测试所
（二）云南省地质矿产勘查开发局
一．信息收集
云南省地质矿产勘查开发局以矿产资源勘查开发为主业，工程勘察与施工，建筑、房地产、珠宝等三产服务业为支柱产业。
主要业务范围：地质勘查、矿产开发、矿产品经营；矿产资源咨询、服务；矿产勘查、开发新技术新产品研究；开展工程勘察与施工、房地产、建筑、酒店等三产业服务。承包境外工程和境内国际招标工程；上述境外工程所需的设备、材料出口；对外派遣工程、生产及服务行业的劳务人员。经营和代理进出口，加工贸易、易货贸易和转口贸易。承包境外地质、地矿工程及境内国际招标工程；上述境外工程所需的设备、材料出口；对外派遣实地上述境外工程所需的劳务人员。
主要职责是：承担全省地质矿产勘查、地质科学研究；管理所属国有资产和地勘队伍；组织所属地质勘查单位发展经济。
近年来，围绕重点成矿区带，先后找到和探明了德钦羊拉铜矿、兰坪白秧银多金属矿，思茅大平掌铜多金属矿、香格里拉普朗铜矿、老挝万象钾盐等一大批大型超大型矿床。西南“三江”铜、金多金属成矿系统与勘查评价获20xx年度国家科学技术一等奖。
截至20xx年底，全局下属28个单位。全局共有职工18886人，其中在职6558人，离退休12328人。在职职工中各类专业技术人员2838人，占在职职工总数的43.3%。
二. 资料分析
云南省地质矿产勘查开发局,是省政府隶属正厅级事业单位，成立于19xx年，原是地矿部派驻云南的厅局级事业单位，主要从事国家计划内地质勘查和地质找矿。19xx年加挂省地矿厅牌子，履行全省地矿行政管理职能，实行厅局一套机构两块牌子。19xx年按国务院属地化管理要求，划归云南省人民政府管理。主要职责是：管理国土资源部下放我省的省地质矿产勘查开发局的资产、队伍；负责全省公益性、战略性地质工作，承担全省地质调查、矿产勘查、地质科学研究等工作；组织所属地质勘查单位发展经济，逐步实现企业化经营。
云南省地质矿产局将在省委、省政府的正确领导下，努力实施“地质勘查立局、矿产开发强局、人才科技兴局、和谐发展富民”四大发展战略，为云南省经济社会发展作出更大贡献。
三. 评估云南省地质矿产勘查开发局
（三）云南黄金矿业集团股份有限公司
一．信息收集
云南黄金矿业集团股份有限公司(原云南地矿资源股份有限公司)由云南地矿总公司(集团)作为主发起人，联合上海国金投资有限公司、云南冶金集团总公司、昆明金马源生物工程有限公司、中国地质大学、北京矿冶研究总院共同设立，于20xx年8月29日正式成立。
20xx年，经增资扩股，新增深圳市大百汇投资有限公司等三家股东。目前，云南地矿总公司（集团）、深圳市大百汇投资有限公司分别是公司的两大股东。
20xx年5月18日，公司正式更名为“云南黄金矿业集团股份有限公司”。 作为一家集矿产勘查、开发和加工为一体的资源型矿业企业，集团公司现有员工1500人。其中：博士生3人，硕士研究生39人，高级专业技术人员120人，中级专业技术人员288人，是一支专业技术配套、装备优良、研发能力强、善打硬仗的专业技术队伍。
集团公司拥有完善的法人治理结构，资产结构优良，拥有全资勘查子公司5家，生产矿山9家，控股子（孙）公司17家（其中在印尼和秘鲁各有控股公司一家），参股公司16家。
以黄金产业为主导，集团公司目前拥有8个黄金矿山，探明黄金储量居云南省首位，全国前列。黄金加工、营销体系完备，于20xx年获得上海黄金交易所综合类会员资格。集团公司下属的昆明黄金提纯加工中心湿法精炼工艺技术居全国领先水平，被列为国家火炬计划项目，具备了国标1号金和2号金生产能力。20xx年4月获得上海黄金交易所颁发的《可提供标准金锭企业认证证书》，以自行申请注册的“滇金”品牌，向市场提供标准金锭。20xx年公司生产的“滇金”被认定为期交所履约交割金锭之一。
除黄金主业外，集团公司勘查和开采的矿种还包括铂钯、白银等稀贵金属，铜、铅、锌、钨、钼等有色金属，黑金属铁及黄龙玉等非金属矿。
二. 资料分析
立足云南，是固本强基的内在要求，就是要依靠现有队伍与现有资源，将现有事业做强，夯实基础，先实现公司好的发展。
面向全国就是深刻洞察中国资源行业发展的挑战和机遇，在资源获取、人才引进、资本运作等方面充分利用国内一切可以利用的有利条件，实现公司又稳又快的发展。
走向世界，就是要充分认识到中国资源禀赋的局限性和全球矿业发展的好机遇，与时俱进，在适当的时机实施走出去的战略，实现公司又好又快的发展。
三. 评估云南黄金矿业集团股份有限公司
会计职业生涯规划
“职业”一词有多种含义。从最常用的意义上说，它可以指发展(他的职业生涯进展良好)、专业(她选择了从事会计工作的职业)或终身工作的历程(他的职业历程包括了在6个不同组织中承担12种职务)。我们这里使用职业(career)这一概念，是将它定义为一个人在其一生中所承担职务的相继历程。
职业生涯设计有两种实现的途径：组织为员工职业发展进行的设计和员工自身进行职业发展规划，本文主要指后者。如果员工个人对自己的发展道路进行很好的设计，不但有利于组织和社会。而且员工对自己的工作能够采取一种长远的眼光，不为短期利益所迷惑，为日后赢得更广阔的发展空间，实现人力资源的有效配置和高效利用。
“无边界职业”是指员工职业的发展、对组织的忠诚度、重要技能的形成以及市场价值，是由个人而不是组织决定的。
“横向发展”，今天的职业生涯已经不同于过去。“传统观点认为，职业生涯是在1－2家企业中所实现的直线式向上进步过程，或者是在一种专业领域中获得的稳定就业机会。”
现在，人们的职业生涯倒更像是“由个人推动的而不是由组织驱动的。并且还会随着雇员个人和环境情况的变化。由雇员个人重新对其进行设计。”在这种情况下，企业和雇员之间的心理契约发生了变化。过去，雇员们是在“用忠诚交换获取工作保障”；而今天，随着竞争的加剧，环境的动荡，“雇员们是在用自己的工作绩效来换取有助于保持自己的市场竞争力的一系列培训、学习及个人发展机会”。这样，不但员工的行为符合组织的利益，而且符合员工的长期利益。从而使员工能够发挥他们的自身潜能。
“全面发展”。马克思在论述社会进步与人的发展时认为：人所追求的社会进步归根到底在于人本身的发展，它的最高目标是人的全面发展。“每个人的全面而自由的发展”是以人与自然的和谐发展为前提的。人的全面发展意味着人的个性的丰富性和能力的多样性。它使人在复杂多变的社会生活中能够应付自如。显示出更强的主动性和创造力。因而就更为自由。
“学习理论”。以美国麻省理工学院教授彼得·圣吉为代表的西方学者，吸收西方管理文化的精髓，提出了以“五项修炼”为基础的学习型组织理论。学习型组织的本质特征就是“善于不断学习”，主要包括四点：终身学习、全员学习、全过程学习和保持学习能力。
人力资源开发，其主要目的是提高组织和个人的未来工作绩效，因而开发实际上是挖掘雇员的超出当前工作需要的潜力，使其具有适应未来需要的技能和能力。
会计专业人员特点
会计人员应具备的素质与表现出的特点，传统观点与现代观点有着各自不同的看法。
(一)传统观点
人们传统上认为会计人员固执呆板、保守、精于计算、缺乏灵活性。这可能与会计准则中某些原则对于会计人员的观念与行为有着严重的制约作用有关，在很大程度上是由工作性质所决定的。如社会大众对从事某一职业的人员往往概括出刻板印象，如医生应该是细心、认真的，演员应该是活泼、善于表现的，等等。无独有偶，西方发达国家对会计人员的认知与中国人非常类似。在霍兰德的职业
个性与工作环境匹配理论中，对会计人员个性有如此的描写：顺从、高效、实际、缺乏想像力与缺乏灵活性。总之，优点与缺点集于一身。
(二)现代观点
在经济全球化背景下。企业在全世界范围内展开了竞争。对人才的竞争也更为激烈，对人才也有了更高、更新的要求。要求会计人员不仅是专才，而且是通才，要一专多能；不仅能做好企业账目。及时提供各类报表，而且能为企业筹资、融资出谋划策。为企业高层提供专业化建议。因此，要求企业会计人员不但对自己的专业要非常熟悉，而且还应具备企业管理相关知识，了解企业发展情况与社会经济、金融改策的变化动向等。
会计人员的职业生涯设计
根据相关的职业生涯设计理论和会计人员自身的职业特点，笔者为会计人员设计出三种发展道路模式可供选择。
(一)纵向发展模式
这是一条传统的发展模式，是指会计人员从助理会计师、会计师、注册会计师、国际注册会计师(主要有ACCA与CPA两种)逐步晋升的专业发展道路。在我国的实际情况是，助理会计师与会计师人数众多。而注册会计师与国际注册会计师人数很少。国际注册会计师在我国影响较大的是美国注册会计师(CPA)与英国特许会计师(ACCA)。每一种会计师都有其特点，适应不同类型的人员。第一类，助理会计师与会计师。优点是考试相对容易，但缺点是要求有较丰富的实践经验且收入有限，属于一般专业人员，而且在成为助理会计师之前需要通过各省组织的会计证考试；第二类，注册会计师，就业方向面向上市公司和会计事务所，优点是收入较高且容易找到较为理想的工作，但缺点是考试难度大。
每年考试通过率不到10％；第三类。国际注册会计师其职业选择是外资企业或中外合资企业。优点是收入高、待遇好，缺点是除了要求很强的会计工作能力，而且还需要具备很高的英语能力。因此，每一个人应根据自身的能力与潜力选择不同的专业高度。
在这里。特别需要强调的是会计人员的学习能力，因为在全球化背景下变化会成为永恒。比如，我国从计划经济到社会主义市场经济的转型，电脑的普及以及新会计准则的颁布，都要求会计人员根据环境的变化和企业成长的需要，树立终身学习的观念，不断增强自身的学习能力，更新自己知识结构。与时俱进，促进自身与企业的和谐发展。再比如，平衡记分卡有四个衡量指标：财务、客户、业务流程和企业的成长。要想企业不断成长，首先需要员工不断成长，员工要成长就需要具备永不枯竭的学习能力。
(二)横向发展模式
这是一条更有挑战性的现代模式，是指会计人员在具备一定的会计知识、技能之后转向管理岗位的发展。从纵向发展模式分析中我们可以清楚地了解到，在专业化发展道路上，对有些人未必合适。它需要满足一定的约束条件。比如，注册会计师要求通过难度较大的考试，国际注册会计师需要扎实的英语功底，这样，就制约了一部分会计人员的发展高度。从前面的理论分析中，可知，会计人员还可以选择横向的发展道路。如果某个人知识渊博、人际关系能力强、观念新、点子多、敢冒风险、善于创新，向管理岗位发展则更适合。他(她)可以充分利用自己以前的会计知识与能力来做好企业管理工作。这样，会计人员在工作中不但发挥了原有的技术优势。而且在新的发展时期，会计人员运用技术优势拓展知识和专业技能领域，扩大了自己的发展空间。如果会计人员成为管理人员，就能很好地实行成本控制，充分运用投资、筹资功能，很好地为企业进行资本运作。在现代500强企业中，这样的例子是很多的。
还有，在中国人理财意识已然苏醒的形势下，对理财人员的社会需要将会以几何式的速度递增，会计人员可以传向金融、家庭理财管理等方向，寻求新的发
展机会。
(三)斜向发展模式
这是一条更为灵活的发展模式，是指会计人员既不走自己专业化道路。也不走管理化道路，而是走适合自己的道路。因为专业化道路有限制条件，而公司的管理岗位也是有限的，还要涉及到是否具备管理技能。企业调动或者个人自动寻找在自己原来的职业生涯道路上没有发展空间时而选择从事另外一种工作，这样的选择不但有助于企业降低人力成本，也会有助于员工个人成长。
人力资源管理中的能力工作匹配理论和组织行为学中的发展员工多种技能以激发工作热情的动机理论告诉我们：人要做的第一个关于职业的决定就是职业选择。理想化的职业选择，就是你想要从生活中得到的以及你的兴趣、能力等与市场的机会保持最佳的匹配。良好的职业选择，应该能给你带来一连串的机会，让你不断找到能很好表现自己的职位，从而使你一心想保持自己所选的职业，并感到工作带给你的高度满意感以及工作和私人生活之间的恰当平衡。一句话，匹配得当的职业是那种会使你产生一种积极的自我概念，诱发你去做认为很重要的工作，并使你过上所渴望的那种生活的选择。
对我来说，会计，是一个较为特殊的行业，也是每一个组织中最重要的岗位之一，承担着组织命脉的重任。每一位会计人都在这个行业中规划着自己的生涯路线，所谓的职业生涯规划，就是指：一个人对其一生中所承担职务相继历程的预期和计划，包括一个人的学习，对一项职业或组织的生产性贡献和最终退休。会计人固然有其特殊性，但是也有一定的规律可循，经过我们在与不同的会计人才交流的过程中，也发现了其中的一些规律，我们在这里称之为会计人的生涯三部曲。
会计由于其行业的特殊性，其谨慎性原则也限定了会计人的一些基本特征，严谨、务实、认真、保密、负责也构成了会计人的形象特征，也正因为有了这些特
征，很多会计人的不善沟通、言辞的性格弊端也成为了一些局限因素。这里我们着重从各时期会计人的知识结构的调整进行阐述会计人的特点，希望会对每一位读者有一点点地帮助。
从学生到职业人——前三年
刚走出校门，一切都是新鲜的，一切又都是陌生的，学生时的豪情和对美好未来的憧憬会造成很大的失落感。毕竟，一个真正的职业人需要更全面的打造，需要重新认识社会、认识职业、认识工作。这也是一个很重要的时期，前三年的工作，是基础，是认识社会的第一步，正确的心态、务实的学习总结、良好的习惯是这一时期需要注意的很重要的。有很多人因为第一个职业选择的不恰当，造成心理的阴影，从而造成了对工作的偏见和失望，不能以积极的心态面对工作。而有的组织则提供了一个很好的成长环境，积极、合作、上进，这样的一个氛围给了每个人温暖的感觉，而且会对工作、对生涯充满信心，养成一个积极的心态。 很多人都是从出纳做起的，从管理货币资金、票据、有价证券等的进进出出、填制和审核许多原始凭证做起，这些都是会计的基础工作。做好出纳工作并不是一件很容易的事，它要求出纳员要有全面精通的政策水平，熟练高超的业务技能，严谨细致的工作作风，以及良好的职业道德修养。很快，都会做到会计的岗位，此时，自己的知识特点就应该及时作出调整，从原先的基础工作调整到计核算和会计监督的职能上，学习职业素养的完善、人脉关系的理解、团队协作的意识等。一个职业人，最基本职业素养就是职业化、职业诚信以及职业口碑。
前三年的时间，着重放在基础工作的夯实上。全面、扎实的做好本职工作，认真研究本行业的特点，养成良好的学习、工作、生活的习惯，培养自己的人脉意识，学会有效的沟通，培养自己的职业人意识，这些基础知识都是对以后进一步发展具有决定性作用的，这也是实现从一个学生到职业人的转变的重要条件。 从普通会计到财务经理——第二个三年
三年过去之后，基础工作已经基本熟悉，基本的职业素养也已养成，就会面临第二次的改变，也是自己职业生涯的第二部分。
这三年，应该逐步的从普通会计的角色转变到管理者的角色。也就是从普通会计到财务经理的转变，前三年的修炼，基本的业务知识已经熟练，可以胜任自己的岗位。但是从自己提升的路线来看，要想获得进一步的发展，必须调整自己的知识结构，补充下一步的发展所需的知识。
财务经理是专业较强的工作，但现代企业对财务管理的要求越来越高，财务经理不但要有丰富的专业知识，还要熟悉企业全面的经营管理工作，并积极介入企业各项决策，这样的角色使很多习惯于传统会计角色的财务人员不太适应。 所以做一个现代的财务经理必须掌握更加全面的知识，基本的理财能力、沟通能力、领导能力、财务决策能力、协作能力、时间管理能力、创新能力、学习总结能力等构筑出一个优秀的财务经理的能力结构。
首先就是管理意识的培养，站在一个管理者的角度上看财务，角度的不同，侧重点也相应的不同。如何协调上下级的关系，如何打造培养团队，如何辅助CEO决策当好参谋，都是这一时期重点要锻炼和培养的。
其次就是在自身的学习总结上，及时地总结成功的经验和失败的教训，不停的改进工作中的问题，不停的进步。第二个三年的时间，专业知识仍然很重要，但是综合素质的提升却是起到决定性因素的原因，一个优秀的财务经理首先是此领域的专家，其次是一个优秀的管理者。
从财务经理到财务总监——第三个三年
财务总监是财务人员在职业生涯上成功的一个象征，不仅意味着高职位高待遇，而且一直是人才市场上的“抢手货”。许多从事财会工作人员都将财务总监作为自己的职业发展目标。
国际上通常把企业财务部门一把手称为财务总监。财务总监要全面管理和领导企业财务工作，为企业赢利提供理性的决策依据，对企业的财务工作承担主要责任。财务总监作为财务领域的高层人才，必须具备哪些综合素质呢？管理和领导财务工作的能力、社会资源优势和敬业精神是财务总监必备的综合素质。财务总监必须擅长１１项管理能力，即：财务组织建设能力、企业内控建设能力、筹措
资金能力、投资分析决策和管理能力、税务筹划能力、财务预算能力、成本费用控制能力、分析能力、财务外事能力、财务预警能力和社会资源能力。
在这一时期，综合素质往往对职业生涯的进一步发展起到决定性的作用，一个优秀的财务总监，必须具备较高的综合管理能力以及资源整合能力。这也是实现从财务主管到财务总监的这一飞跃的必备条件。财务总监担任的不仅仅是企业财务负责人的角色，而是一个企业决策者的角色。
翻译
Career design experience report
I in January 17, 2007 and February 8, 2007 in geological mineral exploration development authority, western yunnan test, yunnan gold stock company in practice, mainly in the internship units with this specialized related to participate in the accounting related work. During the internship, through three units of understanding, and according to my own work of three units, are analyzed, the following is my collection of some material, relevant situation and some of his own opinions.
Introduction of SWOT analysis model
In today's strategic planning report, the SWOT analysis should be a well-known tools. From McKinsey, a consultancy, SWOT analysis, including analysis enterprise advantage (Strength, Weakness, Opportunity presented, Opportunity) and Threats ((Threats).
Therefore, the SWOT analysis is actually of enterprise internal and external conditions will every aspect content, and synthesized and summarized the advantages and
disadvantages of the analysis organization, facing opportunities and threats of a kind of method.
By means of SWOT analysis, can help enterprise resources and action gathered in their own strengths and has the most opportunity place.
Means of SWOT model is introduced
Analyzed the advantages and disadvantages of focus primarily on enterprise itself and its rivals strength, and opportunities and threats comparison analysis will focus on changes in the external environment and to enterprise's may affect. In the analysis, we should put all the disadvantages of internal factors (i.e. lumped together, then) with external strength come to evaluate these factors.
1, opportunities and threats of analysis (OT)
As economy, society, and technology etc., especially the rapid development of economic globalization and integration process of the world of global information network
accelerated, the establishment and consumer demand diversity, enterprise surroundings more open and unrest. This change of almost all enterprises produced profound effect. Because of this, environmental analysis become an increasingly important enterprise functions.
Environmental development trend are divided into two kinds: one says environmental threats, another said environment opportunities. The environmental threat refers to an adverse environment is formed by the development trend of the challenge, if not taken decisive strategic behavior, this kind of adverse trends will lead the company's competitive position weakened. Environment opportunities for company behavior is the field, attractive in this field, the company will have a competitive advantage.
The analysis of environment also can have different Angle. For example, a brief analysis of the method is the PEST, another, more common method is to potter's five competitive forces analysis.
2, advantage and disadvantage analysis (SW)
Identify environment is the attractive opportunity is one thing, have the opportunity that is essential to success in the competition ability is another. Every enterprise shall regularly check their advantage and disadvantage, this can pass "enterprise management review form" way. Enterprise or business the consultation institutions are available outside the format check enterprise's marketing, finance, manufacturing, and organization skills. Each element has to do in a strong, strong, medium, somewhat weaker or especially weak grade.
When two enterprise is in the same market or they have the ability to the same customer groups provide products and services, if one of the enterprise have higher win rate or profit potential, so, we think the enterprise more than another enterprise competitiveness. In other words, the so-called competitive advantage refers to an enterprise beyond their competitive ability, the ability to help the enterprise to realize the main goal - a profit. But it is worth noting: competitive advantage does not necessarily reflect completely in high win rate, because sometimes enterprise more hope to increase market share, or reward management personnel or more employees.
Competitive advantage can refer to consumer eyes a company or its products is different from its rivals any superior thing, it can be product line width, product size, quality, reliability, applicability, style and image and service timely, attitude enthusiasm, etc. Although the competition advantage actually refers to an enterprise than its competitors have strong comprehensive advantages, but explicitly enterprise what advantages where a more meaningful, because only such, ability can foster strengths and circumvent weaknesses, or with real strike falsely.
Because enterprise is a whole, and competitive advantage source is very extensive,
advantages and disadvantages, and in doing so from the value chain analysis must each link, enterprise and the competitors will be detailed contrast. If the product is novel and manufacture process is complicated, sales channels, and unblocked price is competitive, etc. If an enterprise in one or several advantages is the industry enterprise should possess the key success factors, so, this enterprise comprehensive competitive
advantage maybe is strong some. As noted, the measure of a enterprise and its product is competitive edge, can stand on existing potential user Angle, rather than standing in the point of view of the enterprise.
Enterprise in maintaining the competitive advantage process, must profound
understanding of its own resources and abilities, take appropriate measures. Because an enterprise once in a hand with a competitive advantage, certainly will will attract the attention of the competitors. Generally speaking, the enterprise after a period of efforts, the company has established a competitive advantage; Then in maintaining the
competitive advantage of the situation, rival gradually began to make reaction; Then, if
competitors directly attacking enterprise's advantage, or take other more powerful strategy, will make this advantage weakened.
And affect the duration of enterprise competitive advantage, mostly three key factors: 1, how long does it take to build this advantage?
2, can obtain advantages have how old?
Three, competitors make strong reactions need how long?
If the enterprise analysis clearly this three factors, will define their competitive advantage in establishing and maintaining the status.
Obviously, the company should not to correct it, nor all the disadvantages of its
advantages in galilee not. The main problem is the company should study, it should be limited in what is already has the advantage of the opportunity, or go to acquire and
develop some advantage in order to find better opportunities. Sometimes, the enterprise develops slowly not because its departments lack of advantage, but because they are not in good coordination. For example, there's a big electronics company engineers contempt, regard them as a salesman "knew nothing about technology engineers"; While sales
people are looked down upon service department personnel, regard them as "no business salesmen". Therefore, evaluating internal departments working relationship as an internal audit work is very important.
Boston consulting company, can put forward the company is obtaining company win the enterprise internal advantage, rather than just grab the company core ability. Every
company must manage some basic procedures, such as new product development, raw materials procurement, on the order of customer orders sales guidance, the cash realize, customers to solve the problem of time, etc. Each program is to create value and need internal department work together. Although each department can have a core ability, but how to manage these advantages capacity development is still a challenge.
(a) the western test
Information collection.
Located in western test reports guangshan, yunnan green is a state-owned enterprises. With a long history, rich mineral analytical testing experience and advanced, complete and system equipment.
The western testing departmental formerly yunnan third geological brigade laboratory, was founded in 1981, built early in yunnan province, only a third geological brigade
small-scale laboratory internal, technical force is weak, equipment, environmental humble. But, in national economic construction for more than fifty years, especially in the reform and open policy the thirty years, as the country to the mineral resources development value, and constantly introduce new professional and technical personnel, and gradually improve technology level. After the time of experience, until today, with lab personnel quality improvement, equipment is perfect, has become the largest western yunnan
mineral inspection agencies. Currently personnel on the already 60% of engineers more, various testing equipment amounted to more than 100 sets of).
The 2008 integration and yunnan departmental central laboratory, now renamed
geological mineral exploration of authorities in yunnan province, western yunnan central lab tests that it not only the change in mechanism of its scale, and prove it has become a vital western mineral resources development of the organization.
For many years, because the detection results test that western yunnan, accurate, objective by unanimous favorable comment of customer, in western yunnan and the province have got good reputation and have achieved good economic benefit and social benefit.
2. The data analysis
Since the third plenary session, guided by deng xiaoping theory, reform and opening-up, China mining inspired by the big development has achieved unprecedented. At present, yunnan province, size is differ in the test has some dozen; Just as a whole, the scale of the western test such has about 100. Therefore, in mining chemical testing analysis market, such fierce competition, the western test facing the many strong competitors. Three. Assessment test that western yunnan
advantage
It occupies the western testing terrain and climate,.
1 days
From 2005 national to improve and standardize mineral resources development work in yunnan province started, the order of adopted a "mining area as point, minerals, points for the line by line unexpectedly., belt surface" form, steadily and surely with provincial industry and pimp mining area integration. According to 2005 statistics bureau, yunnan province, the mining production value of yunnan province, which accounts for 12 million yuan, total industrial output value of mining investment accounted for 37% of the industrial investment 1/3. In non-ferrous metal and phosphorus chemical primarily in the mining industry plays an important role of economic and social development, yunnan, the outline of the tenth five-year plan for the mining determine one of five mainstay industries. Yunnan 10 households mainly non-ferrous metals enterprise, advocate business wu income and profits more than 77 percent of scale, production enterprise 75%.
So, in the western test survive such environment is comfortable in possession.
2. Right
Yunnan cross of the Eurasian, India, Pacific 3 major parts, but also with the gathering area, south into mines and Yang zi jiang, sanjiang (nu river, the river) metallogenic belt handover regions. Special regional tectonic mineralization environment, the tectonic movement of complex, frequent volcanic, magmatic activity bermudagrass, types of sedimentary build, complete for yunnan variety of metallogenic series digenic creating good conditions. Yunnan is the development of the west regions of important energy base.
The big, minerals mineral reserves all high economic value, known as China's
"non-ferrous metal kingdom". The development of several major mining area of yunnan province, and even the whole country in not only has taken an important position. For example: diqing of copper deposits, the orchid, a old tin ore, etc.
The western test location just occupy the geographic advantage.
3. And
Due to the western test were geological three brigades internal lab, and geological three brigades in the last two decades of geoscientific enterprise training for the produced a galaxy of geological exploration backbone talents, this group of people has now become the large western many mineral enterprise backbone strength. Because these people to understand and western testing in mineral chemical analysis of cognitive, inspection, they will choose to enterprise recommended that the western test. The western test through these people, plus commend itself consummate technique and abundant experience, perfect equipment, providing a high quality analysis report for their wins a good reputation. Disadvantage backup talents's lacking is currently facing the western test the primary problem. Since laboratory with over 30 years of history, so the old and new alternate in personnel on appears especially important, new forces could not soon took over work, many of them did not have enough experience timely processing of special problems emerging in the work.
opportunities
Since 2006, China to improve and standardize mineral resources development order of three goals, including lock on specified minerals mining, the current total amount control, promoting integrate small ore mineral compensation systems for use of resources. -- to increase mineral resources to the comprehensive construction affluent society's safeguard ability. Increase mineral resources exploration and development of effective investment, to extend exploration and development fields and depth, strengthen the protection of the mineral resources, increase the supply of mineral resources. Expand opening to the outside world, actively participate in international cooperation. Establish strategic resource reserve system, and the people's livelihood to the strategic mineral resources relationship of reserves, ensure necessary economic security and minerals continued safety state supply.
- promoting mine ecological environment improvement. Mining of mineral resources to reduce and control of resources such as production links smelt environmental damage and pollution, realize the exploitation of mineral resources and ecological environment protection virtuous circle. Perfecting the mine environment protection laws and regulations, strengthen the mine ecological environment of the law enforcement inspection and supervision of prevention and cure. Strengthen the propaganda education and improve the mine enterprise and the whole society's resources and environment protection consciousness.
-- create the development environment of fair competition. According to the establishment and improvement of the socialist market economic system requirements and mineral resources exploration and development operation rule, further perfect the laws and
regulations of the mineral resources management, adjust and perfect the policy of mineral resources, improve the investment environment and provide good information services, create market main body equal competition and publicly, orderly, perfect unity of market environment.
First two decades of the 21st century, China will have the comprehensive construction well-off society, the total demand for mineral resources will continue to expand. China will strengthen the investigation, mineral resources exploration, development and planning, management, conservation and reasonable utilization, implementing the strategy of sustainable development and take a new road to industrialization, and strive to improve mineral resources for economic and social development support capacity. China will continue to be paid, supply and demand balance in accordance with orderly, structural optimization, intensive efficient request, through the implementation of effective mineral resources policies, maximize mineral resources economic benefits and social benefits and environmental benefits.
In the country of mineral development adjustment, the new policy enacted, the perfection of the market, followed by is more mineral enterprises need to further improve the quality of their mineral analysis report, and the western test is an authoritative institutions, there is enough capacity for these mineral enterprises provide high quality chemical inspection report. Therefore, the nation of mineral exploitation system is the perfect test that brings the western greater opportunities.
Challenge opportunity arrival, also with the western test will face more challenges. Because the country is in this respect, the improvement of the system of the peer will attract more people to participate in the competition, especially in the technology rapid development of hi-tech means today, more use would gradually emerging market, so the western test will face challenges will be more big.
(2) yunnan geological mineral exploration development authority
Information collection.
Geological mineral exploration of authorities in yunnan province in mineral resources exploration and development as its main business, engineering survey and construction, construction, real estate, jewelry and so on three produces service industry as pillar industries.
Main business scope: geological exploration, mineral development, minerals
management; Mineral resources consulting and services; Mineral exploration,
development of new technology, new product research; Conduct engineering survey and construction, real estate, construction, hotel, three industrial services. Contracting and international bidding projects inside China; For the overseas engineering equipment, materials, exports; Foreign dispatch engineering, production and service industry labor personnel. Business and the import and export agent, processing trade, barter trade and
transit trade. Contracted overseas and domestic engineering geology, geoscientific
international bidding projects; For the overseas engineering equipment, materials, exports; Dispatched field necessary for the overseas projects of labor personnel.
Main responsibilities: take the geological mineral exploration, geological scientific research; Management of state-owned assets and subordinate geological exploration team; Organization of geological exploration units subordinate economic development. In recent years, around key mineralization zones, successively found and proved the army pulled copper, orchid white sheep eco-concerned silver polymetallic deposit, simao Pacific palm cu polymetallic deposits, shangri-la perlong copper, vientiane, Laos, a large number of sylvite large and superlarge deposit. Southwest "sanjiang" copper, gold polymetallic mineralization system and exploration and evaluation of 2005 national science and technology won first prize.
By the end of 2007, global subordinate 28 units. Global mutual worker 18886 people,
among them, retired 12328 on-the-job 6558. On-the-job worker of all kinds of professional and technical personnel, accounting for 2838 43.3% of the total number of on-the-job worker.
2. The data analysis
Yunnan geological mineral exploration of authorities, institutions at the provincial
government is a membership, founded in 1956, the original is in yunnan corp. related institutions, mainly engaged in geological prospecting and within the state plan geological prospecting. In 1990, and perform DeKuangTing brand use province province
geoscientific administrative functions, execute two signs TingJu a set of institutions. In 1999, according to the state council ShuDeHua management requirements of the people's government of yunnan province danzhou-tunchang management. Main
responsibilities: management of land and resources in our province province placed the assets of geology and mineral resources exploration of authorities, team; Responsible for the pro bono, strategic geological work, assume the geology survey, mineral prospecting, geological science research, etc; Organization of geological exploration units subordinate economic development, gradually realize enterprise management.
Bureau of geology and mineral resources in yunnan provincial party committee and government will be under the correct leadership of geological exploration efforts to
implement "made bureau, mineral development JiangJu, talent science and technology bureau, and the harmonious development of the" four development strategies, enriching for economic and social development in yunnan province make greater contribution. Three. Evaluation of geological mineral exploration of authorities in yunnan province advantage
1, the company size is opposite bigger, in all kinds of policy formulation, implementation and flexible can effectively;
2, the company has certain scientific research development and after-sales service resources;
3, the company has the product innovation skills
4, company team comparative harmony
A certain popularity at home and abroad, is higher geological mineral exploration development authority, which has high qualification.
Some quality is good, the positive saleman employees; A group of foreign
Devices that quality is better
Got government resources
Disadvantage 1, enterprise's strategic management and development of conflict. On the one hand is the enterprise decision-making emphasize only tactics and strategy, ignored the long-term strategic, annihilation in daily business things, not all view overall situation; On the other hand to deal with complex changeable environment enterprises lack of
enterprise operation strategy planning personnel. The problem is the current enterprise to realize sustainable development, the core of keep long-term competitiveness.
2, the enterprise internal innovation and development of conflict. Facing the planned economy of functional business flow, management mode, organization mode has presented with fast development does not adapt, and gradually become geological prospecting participating in regional competition restricts the main factor. ERP,
management and organizational patterns of innovation and enterprise features to the construction of the living environment is implementing enterprise development strategy should consider focal point question.
3, the existing infrastructure cannot provide for the customer the characteristic services. Exploration work mostly not according to the market's actual need, but in order to meet the needs of universal service.
4 information feedback, less publicity, external liaison enough extensive, initiative. opportunities
1 for many for development projects, including and foreign cooperation projects; Be able to innovation, has the ability to execute the domestic and foreign project; Still can
multi-faceted establishing an effective incentive system and management development system.
2 to adjusting mechanism, and establish handsomely hiring talent for unit to motivate their contribution development
Challenge with the market economy, into industry enterprises increase of a blowout, because this type of the threshold is lower, industry increased entrants, will increase competition situation
(3) yunnan gold mining group Co., LTD
Information collection.
Yunnan gold mining group Co., LTD. (formerly yunnan geoscientific resources inc.) by yunnan geoscientific corporation (group) as the main sponsors, the joint Shanghai
kingdom gold investment Co., ltd., yunnan metallurgy group corporation, kunming golden horse source biological engineering Co., LTD, China university of geosciences, Beijing mining and metallurgy research institute, a joint effort in 2001 was formally established on August 29.
In 2007, the new following increases endowment spread, at parkway investment Co., LTD and three shareholders. At present, yunnan geoscientific corporation (group), shenzhen big at parkway investment Co., LTD. Respectively is the company's two big shareholders. May 18, 2009, the company officially renamed as yunnan gold mining group Co., LTD. ". As a collection of mineral exploration, development and processing for the integration of resources mining enterprise, the group company employees 1,500 people. Among them: doctoral 3 people, graduate student 39 people, senior professional and technical
personnel 120 people, intermediate professional technical personnel, is a professional 288 and excellent technical facilities, equipment, research and development ability, good get professional technical team.
Group company owns the perfect corporate governance structure, fine, the assets
structure sole-funded exploration subsidiary five, the production of mining nine, holding the son (sun) company and home (including in Indonesia and Peru each have a holding company a), share company's 16.
With gold industry as the leading, the group company has eight gold mines, exploring gold reserves first, yunnan province front in the whole country. Gold processing, marketing system is complete, in 2004 Shanghai gold exchange obtained integrated membership. Group company subordinates kunming golden purification processing center wet refining technology occupies the national advanced level, and is listed as national torch project, with the gb 1 gold and 2 gold production capacity. April 2005 Shanghai gold exchange obtained issue "can provide standard authentication certificate of bullion enterprises, of which the application for registration on its own brand", "yunnan gold bullion to market to provide standard. In 2008, the company production of "dian golden" is regarded as one of the delivery of the performance hkfe bullion.
In addition to its outside, group company gold exploring and mining mineral ores also includes platinum and palladium, silver and other rare metals, copper, lead, zinc,
nonferrous metals such as tungsten, molybdenum, black metal iron and HuangLongYu etc nonmetalliferous ore.
2. The data analysis
Based on yunnan, is in favor of strengthening the base's intrinsic request, is to rely on the existing team and existing resources, will existing business and stronger, laying solid foundation, first to achieve the company good development.
Facing the whole country is profound insight into China resources industry development, the challenge and opportunity in access to resources, talents, capital operation, etc all can
use the full use of domestic the favorable conditions, to achieve the company and the development of steady and fast.
Towards the world, is must fully realize China resources endowment limitations and global mining development of good opportunity, keep pace with The Times, in the proper time to implement walked out strategy, make the company, nice and fast development. Three. Assessment yunnan gold mining group Co., LTD
advantage
Companies in the rapid growth of the expanding, gold business mainly through modification improve mineral gold production, purchase group assets thickening performance two ways.
The company existing self-owned gold production as scheduled expansion project Recent global financial market turbulence trigger gold hedging purposes,
The company existing gold reserves domestic front row. The company's long-term potential large;
With gold as main production enterprises at home and abroad, resource expansion by government support in the company.
The gold production cost disadvantage company will remain stable. The current gram of gold cost in the industry at high levels, with gold scale and grade improve production cost will decline, but due to the acquisition costs rose gold
In the last two years since, gold prices vary considerably
Slow project operation in expectations or company asset injection progress slower than expected, it will affect the company's products production and sale scale and its self-sufficiency rate of gold mineral resources.
opportunities
Financial environment unrest and political stability and economic situation is not unexpected events of the phased outbreaks gold prices rising
The company has a contingent of scientific research team, in the tricky gold ore biological oxidation technology, complex deposits mining technology and deep well drilling technology accumulated more experience
Gold production costs than expected challenge. Ore grade fluctuations can cause gold production cost of change
The main products of the company include gold, copper, acid and other products price fluctuation is larger
Accounting career planning
"Professional" one word has more than one meaning. From the most common sense, it can refer to development (his career progressed well), professional (she chose in
accounting career) or lifelong job course (his career course included in six different
organization for 12 position). Here we use professional (career) this concept is defined as a man it in her lifetime post successively course assumes.
There are two kinds of career design approaches to realize the organization for the
employee career development, the design and employee itself, professional development, this paper mainly refers to the latter. If employees for their own personal development road for good design, not only benefit to the organization and the society. And the staff to my job will take a long-term view, not for short-term benefits for future deluded, win wider development space, realize effective human resource allocation and efficient use.
"Non-bordered professional" refers to the development of the career employees and to the organization the formation of important skills loyalty, and market value, is by the individual rather than the organization decided to.
"Crosswise development", today's career has been different from the past. "The traditional opinion, career is in 1-2 home was realized by enterprises in the process, or is upward progress in a professional in the field of stable jobs won."
Now, it's more like "career pour drive by the individual rather than the organization. And will also be driven individual and environment with employees. The situation changes by employees of its design personal again." In this case, the enterprise and employees of the psychological contract between changed. In the past, employees with loyalty in "exchange gain job security"; And today, as competition intensifies, environmental shocks,
"employees are using their own job performance in exchange for help keep their market competitiveness of a series of training, learning and personal development opportunity." Thus, not only the employee behavior meet the organization's interests, and conform to the long-term interests of employees. So that employees can use their own potential. "Overall development". Marx discusses the development of social progress and people who think: when pursue social progress lies in one's own destiny1 development, its
highest goal is the comprehensive development of man. "Everyone's comprehensive and free development" is the harmonious development of human and nature as precondition. Man's all-round development means that person's personality the richness and diversity of ability. It makes the person in a complicated social life can cope. Show more strong initiative and creativity. Therefore has more freedom.
"Learning theory". By American MIT professor Peter & # 39; Holy auspicious, as a
representative of the western scholars, absorbing western management culture, and puts forward the essence of uniting with "five item is the base of the learning organization theory. The essential characteristics of the learning organization is "good at learning", mainly including four: life-long learning, learning, learning and whole employees keep learning ability.
Human resources development, its main purpose is to improve the future of organization and individual performance, thus development is actually mining beyond the current
employees will need to work, make its have the potential to future need skills and abilities. Accounting professional characteristics
The quality of accounting personnel should possess the characteristics and performance with the modern viewpoint, the traditional view each have different opinions.
(a) traditional idea
It is traditionally think accounting personnel stubborn inflexible, conservative, skilled in calculation, lack of flexibility. This may and accounting standards for accounting personnel of some principles of ideas and behavior has severe restriction role in relevant, is largely determined by the nature of the work. As public quest for engaged in a professional personnel have often generalizes the stereotype, such as doctors should be careful and earnest, actor should be active, good performance, etc. Similarly, the western developed country to accounting personnel cognition and the Chinese are very similar. In Holland career personality and working environment of accounting in matching theory, such a description personnel personality obedient, efficient and practical, lack of flexibility, lack of imagination and. In short, the advantages and disadvantages collection in a body.
(2) the modern viewpoint
Under the background of economic globalization. Enterprise worldwide launched
competition. To talented person's competition for talent is more intense, also had higher and newer demands. Request accounting personnel is not only professionals, and mastering many skills while specializing in general, is; Not only can do enterprise
accounts. Provide all kinds of statements, and in time for enterprise financing, financing developments. Provide professional advice for executives. Therefore, requests the enterprise accounting personnel not only to their own professional to very familiar, but also should have enterprise management knowledge, understand enterprise development situation and social economic and financial policy change trend of the change. Accounting personnel career design
According to relevant career design theory and accounting personnel own professional characteristics, the author designed for accounting personnel three development path mode to choose from.
(a) fore-and-aft development mode
This is a traditional development mode, it is to point to accounting personnel from assistant accountant, accountants, registered accountants, international as a certified public accountant (CPA) are mainly ACCA and two) gradually promotion professional development road. In our country, the actual situation is, assistant accountant and accountants number. But chartered accountant, a very small number with international certified public accountants. International CPA in our country the influence is the certified public accountant (CPA) and the chartered accountant (ACCA). Each kind of accountants has its characteristics, adapt to different types of personnel. The first kind, assistant
accounting and accountants. Advantage is the exam is relatively easy to, but its weakness is the requirement has a rich practical experience with limited incomes, belong to general professionals, and in became assistant accountant before need through the accountant card exam; province organization The second type, certified public accountants, the
employment direction for listed companies and accounting firms, the advantage is high income and easy to find an ideal job, but its weakness is difficult test.
Less than 10% year passing exams; The third kind. International CPA its career choice is a foreign-owned enterprise or chinese-foreign joint venture enterprise. Advantage is high income, treatment is good, defect is in addition to the accounting work required strong ability but also requires high English ability. Therefore, every man should according to his own ability and potential choose different professional level.
Here. Special need to emphasize that the accounting personnel learning ability, because in the context of globalization change will become eternal. For example, our country from the planned economy to the socialist market economy and popularization of the computer, the transformation of the promulgation of the new accounting rules require accounting personnel, according to the changes of the environment and business growth needs, the concept of life-long learning, continuing to improve its ability to learn, update their knowledge structure. To keep pace with The Times, to promote the harmonious development of its enterprise. Another example, the balanced scorecard has four measures: financial, customers, business processes and enterprise growth. Want to
enterprise continuous growth, we first need to staff grow unceasingly, the staff will grow to need to have never dried up learning ability.
(2) crosswise development mode
This is a more challenging modern pattern, is refers to the accounting personnel in have a certain accounting knowledge and skills to the position of management after. From the vertical development pattern analysis, we can clearly understand to, in the professional development way, for some people may not appropriate. It need to meet certain constraints. For example, CPA requirements through difficult test, the certified
international accountant need solid English skills, so, restricted the development of accounting personnel of height. Once in the theoretical analysis, knowable, accounting personnel can also choose horizontal development road. If someone knowledgeable,
interpersonal ability, new ideas, ideas, and good at innovation, risk-takers to management positions development is more suitable. He (she) can make full use of his former accounting knowledge and ability to do enterprise management. So, accounting
personnel in the work not only play the original technological advantages. And in the new period, and accounting personnel using technology advantage expand knowledge and professional skill areas, expanded itself development space. If the accounting personnel become management personnel, can good implementing cost control, and make full use of investment and financing function, good for enterprise capital operation. In the modern 500 enterprises, example of this is a lot of.
Also, the Chinese finance already under the situation of awakening consciousness of financial management personnel, the social needs will be taking geometric type speed increases, accounting personnel can creating family financial management of financial, direction, seek new development opportunities.
(3) oblique development model
This is a more agile development pattern, it is to point to accounting personnel neither walk oneself professional road. Also don't walk, but walked suits road management to change my way. Because professional road limited conditions, and the company's management position also is finite, also involves whether possess management skills. Enterprise mobilize or individuals in their original automatic looking for career
development space and roads not to pursue another work, such choice not only help enterprise to reduce human cost, also can help staff personal growth.
Work the ability in the human resources management theory and organizational behavior of the match of capability to develop staff inspire work enthusiasm motivation theory tell us: the person to do the first report of job decision was career choice. Idealized career choice, that you want to get from living the and your interest and ability and market of the chance to maintain optimal matching. Good career choice, should be able to bring you a series of opportunity, let you can very well kept finding his position, and thus make you a wish to keep their own chosen career, and feel work brings you highly satisfaction between work and personal life and the appropriate balance. A word, matching appropriate profession is that will enable you to generate a positive self-concept, induce you to do think very important work, and equip you to earn a longed for that kind of a lifestyle choice. For me, accounting, is a relatively special industries, is the most important each
organization, and responsible for the post of mandalore. Organizational lifeline Every accounting people in this profession planning his career route, so-called career planning, means: a person liable for its life journey anticipated and duties successively plans, including a person's study, to a career or organization's productive contribution and eventually retired. Accounting people are its particularity, but also to have certain rules, through our with different accounting personnel in the process of the communication, also found that some of these rules, here we call accounting people career trilogy.
Accounting because of its industry and particularity of prudence principle also limit the some basic characteristics of accounting people, rigorous, pragmatic, earnest,
confidentiality, responsible for accounting people also formed the image characteristic, also just because there are these characteristics, many accounting people communicate, bad words character shortcomings became some limited factors. Here we emphatically from different periods of the structure of knowledge of accounting people adjust the
characteristics of elaborates the accounting people, hope to be able to every reader has little to help.
From students to professional people - former for three years
Just out of school, everything is fresh, everything again are strange, student of good the lofty sentiments and future will cause great loss. After all, a true professional people need more comprehensive building, the need to recognize social, understanding occupation, know work. This is also a very important period, before 3 years work, is the foundation, the first step is to recognize society, the right mentality, pragmatic study summary, good
habits is this period need to be aware of very important. A lot of people for the first career choice caused not appropriate, the shadow, causing the psychological for work, not
prejudice and disappointed with positive attitude faced with work. And some organization
provided a good growth environment, positive, cooperative, progresses, such an atmosphere gave everyone warm feeling, but also to work, to develop a career full of confidence, a positive attitude.
A lot of people are starting from the, from management cashier monetary funds, bills, securities comings and goings, fill the original vouchers and audit many start, these are the basis of accounting work. Completes the cashier work is not a easy thing, it requires the teller to have comprehensive proficient in policy level, skilled excellent business skills, careful meticulous work style, and good professional morals. Soon, will do accounting jobs, right now, their own knowledge characteristics should adjust, from previously adjusted to the basic work of accounting and accounting supervision plan, learning vocational accomplishment functions of the perfect, connections understanding, team cooperation consciousness, etc. A professional person, the most basic professional quality is professional, professional integrity and professional reputation.
The time before 3 years, and emphatically on the basic work of ramming. Overall, solid completes the work, study the characteristics of the industry, develop good study, work and life habit, cultivate your own contacts consciousness, learning effective
communication, cultivate your own professional consciousness, these basic knowledge of further development is of decisive role after, this also is the realization from one student to professional transformation of the important condition.
From normal accounting to finance manager - the second three years
Three years later, basic work has basic familiar, the basic professional quality also has developed, will face the second change, also is the second part of his career.
This three years, should gradually from normal accounting change of the role of the role of the managers. That is, from ordinary accounting to financial manager of change, uniting the three previous years, basic knowledge of the business has skilled, can be competent for his post. But judging from his ascension route and to get further development, must adjust their own knowledge structure, supplement the necessary knowledge of further development.
Financial manager is professional strong work, but modern enterprise to the financial management requirements more and more high, financial manager not only should have abundant professional knowledge, more familiar with the enterprise comprehensive management work, and actively involved in enterprise all policy decisions, such a role which many used to traditional accounting role financial personnel not too orientation. So do a modern financial manager must master more comprehensive knowledge, basic financial ability, communication skills, leadership, financial decision-making ability,
cooperation ability, time management ability, innovation ability and summarize the study ability build out a good financial manager's ability structure.
The first is management consciousness training, standing in a manager terms, financial, Angle different emphases different accordingly. How to coordinate the relations, how to create superior training team, how to auxiliary CEO outside.bettering this period, are the key to exercise and training.
Second is in its own summarize the study, timely summary successful experience and failure, and constantly improve problem in the work, continuously progress. The second three years, professional knowledge is still important, but the comprehensive quality of ascension is play a decisive causes, a good financial manager first is this expert in the field, followed by a good manager.
From a financial manager to the financial director -- the third three years
Director of finance is the financial personnel in the career success, not only means that a symbol of high position and has high treatment of the marketplace is a wanted man. "" Many people engaged in accounting staff will finance director as their career objectives. International enterprise financial department usually called a chief financial officer. Chief financial officer to comprehensive management and leadership enterprise financial work, provide rational for enterprise profits for enterprises, and decision-making basis are mainly responsible for the financial work. Chief financial officer as the top talent in the financial field, must have what comprehensive quality? Management and leadership
financial ability, social resource advantages and enterprising spirit, is the financial director necessary comprehensive quality. Chief financial officer must be good at 11 management ability, namely: financial organization construction ability, enterprise internal control building ability, structured finance ability, investment analysis decision-making and
management ability, tax planning ability, the financial budget capacity, cost control ability and analytical ability, financial affairs ability, financial prewarning ability and social resources.
During this period, comprehensive quality often to of the further development of his career play a decisive role, a good financial director, must have higher comprehensive
management skills and resource conformity ability. This is also realize from the financial executives to finance the leap of director of prerequisite. Chief financial officer as is not only enterprise financial officers role, but a enterprise policymakers role.