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职业女性化是指在一定时期内,某种职业从业人员的性别结构呈现出女性人数比例不断增加直至占优势的状况。现实情况表明,我国会计职业出现了女性化的特征;其既有社会政治制度、经济体制的原因,又有女性自身特点的原因。会计职业女性化的过程,既反映了广大女性会计人员在我国经济生活中发挥着重要的作用,但也暴露了我国整个会计人才队伍建设的缺憾,本文在探讨我国会计职业女性化存在问题的基础上,提出了尽可能避免出现问题的思路和建议。
Occupational feminization refers to the fact that within a certain period of time, the gender structure of a certain occupational practitioner shows a continuous increase in the proportion of females until the dominant situation. The reality shows that there is a feminine characteristic in China’s accounting profession. It has the reasons of both social and political system and economic system as well as female’s own characteristics. The process of the feminization of accounting occupation not only reflects the majority of female accountants play an important role in the economic life of our country, but also reveals the shortcomings of the entire accounting personnel team building in our country. This article explores the basis of the feminization of accounting occupation in our country On the proposed ideas and suggestions to avoid problems as much as possible.