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由于教师职称薪酬待遇优于会计职称,教育教学存在竞争,而会计工作缺乏对比性,兼做财务工作的教师因而多重视教师角色,侧重所教学科的钻研,而忽视了财务业务的研究,从而会给学校的财务工作带来了一定的影响。从现状分析,有必要对中小学教师兼职财会人员财会专业的发展作一研究,使其工作合理化。本文就目前中小学兼职财会现状探讨建立兼职财会工作的教师财会专业发展的激励机制,探索实现中小学教师兼职财会人员从教学科专业和财会专业的兼顾发展的模式。
As the remuneration of teachers is better than that of accountants in teaching, there is competition in education and teaching, and the lack of contrast in accounting work. Teachers who are also engaged in finance work therefore pay more attention to the role of teacher, focusing on the research of teaching subjects and neglecting the research of financial business. Will have a certain impact on the school’s financial work. From the analysis of the status quo, it is necessary to make a study on the development of accounting profession of part-time accountants in primary and secondary schools so that their work can be rationalized. This article discusses the current status quo of part-time accounting in primary and secondary schools to explore the establishment of part-time accounting and financial incentives for the development of teachers’ professional accounting, to explore the realization of primary and secondary teachers, part-time accounting personnel from the teaching profession and accounting professional development model.