On from the "big four" values ​​| see good financial workers | The Quality | and ability

Abstract: Based on the values ​​of the four major international accounting firms and their personnel based on their values ​​in the specific recruitment of staff quality and capacity requirements, in-depth and meticulous Research, and on this basis, summed up the work of a good financial should have six qualities and abilities.

Keywords: values ​​of the four major international accounting firm the quality and ability of financial workers

First, the origin of the problem
Since the reform and opening up, China's economic Development has maintained 30 years of rapid growth. After the 2008 economic crises, the Chinese economy still maintained a strong momentum of Development, the world's second largest economy, China National Development Strategy from the "manufacturing type "countries to" innovative "national Development, China's economy from the" rough "to" simple "changes. This transformation of people's growing demand for quality talent requires higher and higher. 2009 the end of China's total human resources of science and Technology has exceeded 55 million, forming the world's largest science and Technology human resources team (see <<China Science and Technology Human Resource eye report (2010>> 28, but compared with China's economic Development, outstanding special training is still lagging behind, it is difficult to meet the needs of enterprise Development, especially the 2008 financial crisis, and the recent depreciation of the dollar, the RMB appreciation and China is expected to increase inflationary pressures, the Chinese enterprises are facing unprecedented difficulties. domestic familiar with international accounting standards and international practice abnormal lack of expertise, according to incomplete statistics, in 2010, the national staff for accounting errors, the RMB appreciation, depreciation of the dollar and U.S. dollar exchange rate volatility, resulting in economic losses of more than 80 enterprise billion yuan, Therefore, some companies even bankruptcies. Therefore, in a sense, corporate accountants, financial workers, especially high quality and ability of the enterprise's survival has played a pivotal role in the Research I found the one hand, society needs a large number of accountants on the other hand, there are some aspects of accounting graduates do not find their ideal job. In addition to some of the students for their psychological expectations are too high, the failure of most students is "the availability of the required skills and job seekers with the gap between actual skills" (Jon. M. Werner, Randy. L. DeSimone 2009:288, while some of the more outstanding professional achievements universities finance and economics graduates could not find their own favorite work, not entirely because of their lack of expertise, but their corporate culture, corporate values ​​and the resulting derived from the quality and capacity requirements due to existence of a gap. To this end, I selected the world's top four accounting firms: PricewaterhouseCoopers (PWC), KPMG (KPMG), Deloitte Touche Tohmatsu (DTT) and Ernst & Young (EY) as a Research object. I believe that the "four "corporate culture, values, and thus derived from the staff of the quality and capacity requirements of the study and its findings, compared with other similar studies with more general guidance and practical significance, can be achieved," reflected glimpse of Leopard, "the purposes.


Second, the values ​​of the four major international accounting firms
The four major international accounting firms is the "PricewaterhouseCoopers, KPMG, Deloitte and Ernst & Young," they are the most influential world's leading accounting firm, its business scope extends to all corners of the world.

1 PwC's values ​​and code of conduct.

PricewaterhouseCoopers (see http://www.pwccn.com/home/chi/index_chi.html - is from an international accounting firm of Price Waterhouse (Price Waterhouse and Coopers & Lybrand International accounting firms (Coopers & Lybrand in July 1998 January merger with operations in 139 countries and regions worldwide, is currently in China Hong Kong, Macau, Beijing, Chongqing, Dalian, Guangzhou, Shanghai, Shenzhen, Suzhou, Tianjin, Xi'an and has offices and his core values ​​is the pursuit of excellence (excellence, teamwork (teamwork and lead the world (leadership, its employee code of conduct are: to provide professional services, honest work, and customers to protect their honor, respect people and the environment, socially responsible behavior, unity and cooperation, and explore methods of work, consider the ethical aspects of behavior such as seven.

Big Four accounting firm PricewaterhouseCoopers as an international first, the core values, and thus derived from the Code of Conduct has universal significance.

2 KPMG's Global Code of Conduct
KPMG (see http://www.kpmg.com/cn/zh - has a long history, its development across three centuries, from 1987 to use the current name after the merger, its business covers 157 countries and regions, 1983 set up its first office in Mainland China, they launched their own global code of conduct: lead by example, and his example: the company's employees and customers to provide a model service, teamwork: to ensure the best quality staff to play, and create a strong successful working relations, respect for the individual: respect each person's knowledge, ability, experience, fact finding, providing insight: the objective of providing reliable business consulting, open and honest communication, information sharing, commitment to social causes, environmental protection, "the most important, we adhere to good faith. "
KPMG maintain the highest professional standards, provide a "trusted advisor" and emphasized that "lead by example, and his example, of one mind, team spirit, good faith and" paid serious work attitude behind the hope, courage and hard-working team spirit.

3 Deloitte's vision and values
Deloitte (see http://www.deloitte.com/cn - often referred to as "Deloitte Touche Tohmatsu" (Deloitte Touche Tohmatsu's affiliated entities. Deloitte Touche Tohmatsu and its international strategic guidelines, in nearly 150 countries and regions owned subsidiary company, brings together more than 120,000 experts.

Deloitte's vision and values ​​is "to become customers, employees and the best service company in the market." Specifically, is: observance of good faith - throughout their ethics and code of conduct, excellent value - excellent service and throughout their professional knowledge and work together - reflect the mutual understanding and mutual support, coherence things - is reflected in the promotion of diversity and inclusion.

Deloitte pursuit of excellence, regardless of nationality, regardless of geography, adhering to common values, united together, mutual trust, mutual cooperation, respect for employees, create a diverse and inclusive corporate culture, which become the cornerstone of development.

4 Ernst & Young's values
Ernst & Young (see http://www.ey.com/global/content.nsf/International/Home stArt-up in 1903, 1989, Arthur Young, and Ernest & Whinney merged to become Ernst & Young (Ernest & Young, with operations in 140 countries and regions. Ernst & Young's values: integrity, respect, teamwork, energy, enthusiasm, pioneers, appropriate work to establish a good working relationship.

Ernst & Young are the values ​​of Ernst & Young global organization's basic beliefs to guide their actions and behavior affect them and the work of others, as well as their customer service and with the community along the way. Ernst & Young advocated "people-oriented" as possible for staff to create a good relationship between work environment and colleagues, providing growth training program.


Third, workers should have good financial literacy
From the above analysis we can see that the four major international accounting firms as the world's leading firms have their own unique corporate culture, values ​​and codes of conduct, is the world they occupy the basis of the accounting profession aotou, but we discovered some common things, some as good financial workers must possess the following qualities and abilities.

1. Observance of good faith, strong sense of responsibility and sense of mission
Integrity is the basis of doing things, but also the essential quality of good financial workers Deloitte to "abide by the faith - throughout our ethics and code of conduct" as the first criteria, Ernst & Young's "integrity, respect, team spirit." on its first three values, which shows the importance of integrity, KPMG in its global code of conduct that, "the most important, we adhere to good faith", PricewaterhouseCoopers, in its code of conduct for staff section two suggested that "the observance of good faith." Thus, the values ​​of the four major international accounting firms and the resulting derivative of the Code of Conduct, etc., are all the "good faith" on the company's most important position, as a requirement for employees , but also business to be the inevitable result of the survival and development as the world's top five accounting firms, one of the former Arthur Andersen (Arthur Anderson accounting firm of international, for failing to hold "good faith and" the moral bottom line, Enron issued false accounting and auditing report, and later because of the destruction of audit working papers and the U.S. judiciary to the crime of obstruction of justice charges, was declared bankrupt, is located in branch offices around the world are the rest of the four major takeover. from the other side of the counter-example shows "integrity" of the importance of business survival.

2. Pursuit of excellence, superb quality of professional competence
Four international accounting firms have made the pursuit of excellence, first-class, reliable business consulting, so the staff must have first-class professionalism in the international currency upheaval, inflation and China's economy is expected to intensify this process of transformation background, financial workers, skilled professional quality, help companies avoid exchange rate risk, efficient use of corporate funds to ensure the safe and efficient operation of corporate finance can play a pivotal role. Links to free download http://www. hi138.com 3. unity, cooperation, good team spirit
The four major international accounting firm used the "team spirit" as its corporate culture or the employee handbook is a very good reason. In today's society, the financial complexity of the work, the task of high-intensity, urgency is often difficult and not by a person can be completed, it is often necessary even all the staff of a depArtment of several departments work together to complete. Therefore, a good addition to the financial workers complete their work independently, but also needs and the department staff to work together to contribute their talents, sharing of resources, together. In a sense, personal independence and teamwork is the perfect combination of the key tasks, especially some of the large accounting firms, financial workers, teamwork and cooperation ability to determine the success or failure.

4. Pioneers, the leading independent organization to
To enlarge and strengthen an enterprise must have its own independence, has its own characteristics and strengths, to other companies is difficult to match the height To Dare, dare to become the leader of executive development in this field, therefore, a good In addition to the financial workers, with superb expertise, but also must have a certain amount of leadership and organizational skills to the overall height of financial problems, to be pioneers, the courage to explore new things, financial aspects, financial aspects of Research new problems for business decision-making first-class financial intelligence support, offer advice and suggestions for the enterprise, as companies "Fountainhead", and jointly promote the rapid development of enterprises.

5 good communication, good in English language and logical thinking ability
Good communication skills is the key to financial work. A good financial workers and their clients to good communication, understanding the customer's actual demand in order to provide better quality services in a specific work project , but also with all aspects of communication and exchange of personnel, in a sense, good communication skills is half the success in today's global international context, employees' English skills are also a number of large companies and export-oriented type of financial workers possess important qualities, is one good one important indicator of financial workers.

6. Risk awareness, keen foresight capability
As a good financial workers, to have a strong sense of risk the ability and keen foresight. Safe operation of the existing accounting, risk awareness, ensure that the financial work is not Mr. Liu, to ensure safe and efficient operation of financial work. That may arise exchange rate risk, interest rates and bank interest rates to predict with certainty, to maintain a certain sensitivity of a good financial workers should be based on international and domestic economic situation, forward prediction, and there are certain risks that may arise work plans, provide advice to business leaders, thus bringing the exchange rate risk, inflation risk, the RMB appreciation, the bank lowered interest rates and the risks to the enterprise, to a minimum or indemnity in the invisible. In a sense, the financial worker awareness of risk determines the life and death in the survival of the enterprise, is engaged in financial work with each basic qualities necessary.


Fourth, the inspiration and vision
These are our big four international accounting firms in the study of values ​​based on the best financial journalists from ethics, competence, literacy, etc. should have the quality and capacity of the summary and conclusion. Not pretend to have much innovation, But as one of the words, there are still some reference present, China talent market in the cycle. On the one hand, China's four years from 2006 to 2009 university graduates in total about 14.67 million ((see <<China Science and Technology Human Resource eye report (2010 >> 62, the average annual training more than 3.6 million college students, but there are still some students find jobs on the other hand, in the face of so many graduates, some companies are still unable to recruit suitable candidates for their own How to fundamentally solve this problem, as institutions of higher learning to develop high-quality personnel, and college students is a question worth pondering as colleges and universities, the training position is to continue to go its own way, or according to the Research market demand, training in line with the actual market demands of students, colleges and universities is a measure of the courage out of the "ivory tower", and fostering social touchstone talents required from this sense, the article is based on the values ​​of the four major international accounting firms made good work of the six financial quality and ability, training colleges and universities should have some inspiration, personal development of students and business people have a certain reserve of reference, especially the big four international accounting firms, without exception, the "observance of good faith" to put conduct their business in the first position, should arouse our attention and every citizen to think.


References:
[1] Propaganda Department of China Association for Research, Development Research Center of China Association for Science, <<China Science and Technology Human Resource Development Report>> (2010, Beijing: China Science and Technology Press, 2011
[2] Jon. M. Werner, Randy. L. DeSimone <<human resource development>> (fourth edition Beijing: China Renmin University Press, 2009
[3] PricewaterhouseCoopers (PWC): http://www.pwccn.com/home/chi/index_chi.html -
[4] KPMG (KPMG): http://www.kpmg.com/cn/zh -
[5] Deloitte Touche Tohmatsu (DTT): http://www.deloitte.com/cn -
[6] Ernst & Young (EY): http://www.ey.com/global/content.nsf/International/Home Links to free download http://www.hi138.com