财务会计师
财务会计师确保组织的账目完整、准确，并遵循会计准则和公共部门报告规则。他们管理资产负债表，编制年度账目和法定报表，管理现金和资金，核算资产，并与审计人员合作。在数字医疗卫生组织中，许多复杂性来自对软件、数据资产、云安排和多年期技术合同的会计处理。
本文由人工智能助手从英文翻译而来，尚未经过母语人士审校。引自英国政府数字与数据专业能力框架（UK GDaD PCF）和 ESCO 的内容保留英文原文。
- 职族
- 财务
- UK GDaD PCF 角色
- 无：本参考资料定义该角色
- ESCO 职业
- accountant (ISCO-08 2411); public finance accountant (ISCO-08 2411)
级别
| 职级 | 角色级别 | UK GDaD PCF 级别 | 英国公务员职等 | 岗位评估分数 |
|---|---|---|---|---|
| 5 | 见习财务会计师 | — | — | 367 |
| 6 | 财务会计师 | — | — | 437 |
| 7 | 高级财务会计师 | — | — | 495 |
| 8a | 财务会计经理 | — | — | 578 |
| 8b | 财务会计主管 | — | — | 607 |
在数字医疗卫生组织中
- 对数字支出的会计处理需要判断，例如软件开发、云服务配置或许可费用能否作为资本性资产处理。
- 组织必须向资助方和监督机构说明公共资金的使用情况，并往往受到严格的资本和现金限额约束。
- 多年期许可和支持合同会产生预付款项、承诺事项，有时还有租赁，必须正确核算。
- 组织自建的软件等无形资产需要在产品变化时进行估值、摊销和减值复核。
- 对公共机构的外部审计严格且公开，因此证据和工作底稿必须达到高标准。
ESCO 职业与技能
ESCO 列出了雇主对每种职业通常需要（必备）或可能需要（可选）的技能和知识。可将其用作发展谈话的检查清单。
accountant
Accountants review and analyse financial statements, budgets, financial reports, and business plans in order to check for irregularities resulting from error or fraud, and provide their clients with financial advice in matters such as financial forecasting and risk analysis. They may audit financial data, resolve insolvency cases, prepare tax returns and provide other tax-related advice in reference to current legislation.
必备技能和知识（26）
技能与能力
- analyse financial performance of a company
- attach accounting certificates to accounting transactions
- calculate tax
- check accounting records
- draft accounting procedures
- ensure compliance with accounting conventions
- explain accounting records
- follow the statutory obligations
- identify accounting errors
- interpret financial statements
- manage accounts
- perform balance sheet operations
- prepare financial statements
- prepare tax returns forms
- prepare trial accounting balances
知识
可选技能和知识（31）
技能与能力
- advise on financial matters
- advise on risk management
- calculate production costs
- check the production schedule
- conduct financial audits
- consult with motion picture producer
- consult with production director
- disseminate information on tax legislation
- evaluate budgets
- exert expenditure control
- handle financial transactions
- keep track of expenses
- liaise with auditors
- manage budgets
- manage corporate bank accounts
- manage inventory
- manage payroll reports
- manage revenue
- monitor after sales records
- perform cost accounting activities
- perform dunning activities
- perform risk analysis
- prepare financial auditing reports
- resolve difficult account allocation cases
- support development of annual budget
知识
public finance accountant
Public finance accountants head the treasury department of a governmental institution. They manage the institution's financial administration, expenditure and income generation, and compliance with taxation and other financial legislation. They perform administrative duties to ensure record keeping, develop plans for budget management and perform financial forecasts.
必备技能和知识（12）
技能与能力
- conduct financial audits
- control financial resources
- create a financial report
- develop account strategy
- inspect government expenditures
- inspect government incomes
- monitor financial accounts
知识
可选技能和知识（16）
技能与能力
- advise on public finance
- calculate tax
- comply with legal regulations
- ensure cross-department cooperation
- handle financial transactions
- manage accounts
- manage administrative systems
- manage budgets
- manage financial risk
- manage staff
知识
Contains ESCO v1.2.1 data (https://esco.ec.europa.eu/). © European Union. Reuse authorised under Commission Decision 2011/833/EU.