搜索
———《》《》、、、、、2012。。、。2012“”。、、、。2012。、、、。《》。《》ChinaJournalofAccountingStudies。2013、。、。《》《》、。。、。。。、、。。。、、《》。。。、、、3———欧阳宗书郭永清万文翔尹成彦邱铁100820201702【】2005年12月财政部启动全国会计领军(后备)人才培养工程。全国会计领军(后备)人才培养工程从启动至今一直受到社会各界的广泛关注。7年来项目效果如何，是值得研究的重要课题。我们基于对企业类全国会计领军(后备)人才培养项目学员的问卷调查，进行了项目效果的跟踪研究。研究结果表明:企业类全国会计领军(后备)人才培养项目达到了预期效果，培养和造就了一批精通业务、善于管理、熟悉国际惯例、具有国际视野和战略思维的高素质、复合型会计人才，并且发挥了会计领军人才在强化会计职能、宣传会计政策、组织继续教育、研究实务问题等方面的组织推动和辐射作用。同时，本文根据问卷调查针对企业类全国会计领军(后备)人才培养项目需要进一步改进的地方，提出了一些改进建议。【】会计领军培养项目效果、《》“”“”、200512。2007《》、、、4101000。20109《2010—2020》20202000。。7。、《》“、、、、、、、。”、、、、4、、、、。、、、、、。。、、、、、。62。、、、、、、。。、、。、、、、、17。、、、、、、、、、、、、、。、。、、、、、。3。、。。。、、、、。、、、20052012935412。566201150503201247、、、、502501505060。。3、、、566。、、、、。、、、、、。3、、“”、、、、。、。、1．“、、、、”。。、、。、、。2．“、、、”。、、。3．、、、、。、201210354205320257.06%。。1、2。11234567122221302941471、2。3－7。24283172510321321.00%41.50%8.50%12.50%5.00%16.00%6.50%、。222202。688.5%71%。、1．3\48.24%1.51%15.58%31.16%26.13%10.05%15.58%166.67%8.33%25.00%33.33%25.00%8.33%266.67%4.76%28.57%33.33%19.05%14.29%361.90%9.52%52.38%9.52%9.52%19.05%441.38%13.79%27.59%37.93%6.90%13.79%553.57%17.86%35.71%25.00%14.29%7.14%643.90%2.44%14.63%26.83%26.83%14.63%14.63%734.04%10.64%23.40%29.79%12.77%23.40%350%/、。、67.34%。30%CFOCEO。。2．、、45、、。。465000.002300.0024000.0090000.0053000.00260000.501.000.170.501.000.4460.0010.0030.00140.0017.5074.0011468.7451.65897.391863.85375.881105.142289.8318.42187.22516.3345.20308.723237.8023.92426.27832.5464.83520.29121315133.33%75.00%146.67%126.90%627.71%23.15%278.15%145.37%64.90%3250.11%171.03%22.06%76、\267309.969969.00160632.301325.00296.00295.7327604.161746.004027.7633154.50736.002573.00422682.002676.0016159.00551828.51835.0020056.30632981.921873.0050480.777148733.871807.0067039.746。3．746.53%34.65%。。718.81%46.53%34.65%3.96%3.96%13.37%14.85%116.67%50.00%41.67%16.67%16.67%24.55%68.18%36.36%9.09%31.82%357.14%28.57%4.76%4.76%28.57%19.05%450.00%40.00%6.67%3.33%26.67%20.00%53.45%68.97%58.62%10.34%20.69%614.63%41.46%41.46%7.32%12.20%4.88%9.76%759.57%19.15%10.64%4.26%2.13%8.51%2.13%18.63%46.57%34.80%3.92%3.92%13.24%14.71%、、3.428。8IT12937156100894791182064.2%18.4%77.6%49.8%44.3%23.4%45.3%9.0%10.0%4．、、、。。964.85%83.33%825%。9\35.15%31.68%26.24%8.91%15.84%116.67%33.33%8.33%25.00%41.67%218.18%50.00%40.91%4.55%22.73%333.33%28.57%42.86%9.52%4.76%433.33%43.33%40.00%3.33%13.33%513.79%31.03%31.03%20.69%24.14%636.59%31.71%19.51%9.76%14.63%761.70%17.02%10.64%2.13%8.51%。1067.33%。、“”。101－333－555－101032.67%34.16%14.36%12.38%6.44%18.33%16.67%8.33%33.33%33.33%218.18%27.27%27.27%18.18%9.09%314.29%38.10%19.05%19.05%9.52%416.67%36.67%16.67%26.67%3.33%53.45%34.48%31.03%17.24%13.79%641.46%48.78%9.76%774.47%25.53%5．、11。11125.00150.0020%5.008.0060%24.5032.0030.61%127.0938.5542.30%225.2936.3043.56%325.8437.0443.36%123。、6。、。23.76%、12。4.28586.46%5413。9。。12、76.24%23.76%166.67%33.33%263.64%36.36%366.67%33.33%463.33%36.67%586.21%13.79%670.73%29.27%795.74%4.26%134.2886.46%14.67100.00%24.6290.48%34.2478.95%44.2083.33%54.2179.31%64.2478.95%74.4192.68%14。144.764.524.544.264.4576.24%54.46%56.93%39.11%52.97%14.834.754.834.004.5083.33%75.00%83.33%25.00%58.33%24.914.864.864.364.6490.91%86.36%86.36%40.91%63.64%34.674.334.483.904.3366.67%42.86%47.62%23.81%52.38%44.724.384.304.224.4570.00%43.33%43.33%30.00%53.33%54.844.754.604.334.5082.76%72.41%58.62%44.83%58.62%64.684.324.434.104.2673.17%39.02%51.22%31.71%41.46%74.784.524.544.554.5274.47%48.94%53.19%57.45%53.19%4.765476.47%。、、、。。、、。。。、。、、。01、。6。5－6。1563465、6、7666。151%43%56%18%75%17%271%29%35%43%52%457%43%534%66%628%73%732%68%、、、、、、、。。、、、、。。、CFO、CEO。、、、、、。11、、。EMBA、EMPAcc、、CFO、。、。12、。、、。“”、、、、、“”。、、。、“”。。。。。。TheAssociationofCharteredCertifiedAccountantsACCA、TheCharteredInstituteofManagementAccountantsCIMA、TheInstituteofCharteredAccountantsinEnglandandWalesICAEW、CPAAustralia、、。。、。、、、、、、、。21AbstractsofMainPapersStudyontheEffectofNationalAccountingLeadersCandidatesTrainingProgrammeforEnterprise———AnalysisandSuggestionsBasedontheQuestionnaireOuyangZongshuetal．MinistryofFinancestartedNationalAccountingLeadersCandidatesTrainingProgrammeatDecember2005．Itisanimportantresearchissuehowthetrainingprogrammeeffectisinthepastsevenyears．WemadeasurveyontheeffectbytheformofaquestionnairetotheEnterpriseAccountingLead-ersCandidates．Theresultsofthestudyshowthattheprogrammehasreacheditsanticipatedeffect．Theprogrammehastrainedandbroughtupagroupofhighqualityandcompositeaccountingtalentswhoareproficientinbusinessgoodatmanagementfamiliarwithinternationalpracticeandprovidedwithinternationalvisionandstrategicthinking．Theprogrammealsoplaysorganizationfunctionandradiationeffectsoftheleadingaccountingtalentsinstrengtheningaccountingfunctionpromotingtheaccountingpolicyorganizingtheaccountingcontinuingeducationresearchingpracticeproblemsandsoon．Finallyweputforwardsomesuggestionsforimprovementaccordingtothesurvey．TheEffectofIFRSAdoptionGlobalFindingsSunZheng＆LiuHaoThepapersurveystheliteraturesabouttheeconomicconsequenceofIFRSadoptionanddiscussesthechangeofcapitalmarketandbehavioroffirms．TheExistingresearchfoundthattheIFRSgotsomesuccessintheprocesst