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对于一个企业来说,如何加强对财会人员的业务教育,使他们在本企业的经济管理中发挥更大作用.这是大家比较关心的问题。本文介绍一下日本企业对财会人员的业务教育。一、企业要求财会人员应具有的素质 1、财会人员必须能够妥善地处理业务。这是作为财会人员的首要条件。日本企业把财会人员处理事务的能力分为下面三个阶段。第一阶段是能够不借助他人的力量独立处理所承担的财会事务。第二阶段是能够用全局的观点处理财会事务。就是说仅仅能够孤立地处理所承担的个别业务是不够的,还必须在处理个别业务的同时,经常考虑到其他财会业务。第三阶段是能够从经营活动的整体出发,处理财
For an enterprise, how to strengthen the business education of the accountants so that they can play a greater role in the economic management of the enterprise is a problem that everyone is more concerned about. This article describes the business education of Japanese companies to finance and accounting personnel. First, the quality of the business requirements of the accounting staff should 1, accounting staff must be able to properly handle business. This is the foremost condition for accounting personnel. Japanese companies to accountants ability to deal with the business is divided into the following three stages. The first stage is the ability to handle the financial affairs independently without the power of others. The second stage is the ability to handle accounting matters from a global perspective. In other words, it is not enough to be able to handle individual businesses in isolation. You must also think about other businesses as often as you deal with them. The third stage is to be able to proceed from the overall business activities, financial management