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财会人员的知识素质是指财会工作应具备的知识结构。一般说,是由财会专业知识和财会工作的相关知识组成。财会专业知识应包括纵向和横向两个方面的知识。专业知识的纵向是财会工作各阶段应具备的专业知识,包括计划、核算、控制、考核、分析、预测和决策等方面内容。这就要求每个财会人员不仅仅要熟悉财会业务方面的操作技能,更重要的是懂得会计的基本原理,做到既会做,又懂得为什么要这么做。而
The quality of knowledge of accounting staff refers to the knowledge structure that accounting work should have. In general, is composed of accounting expertise and accounting related knowledge. Accounting expertise should include both vertical and horizontal knowledge. The vertical direction of professional knowledge is the professional knowledge that should be available in all stages of the accounting work, including planning, accounting, control, assessment, analysis, prediction and decision-making. This requires that every accountant should not only be familiar with operational skills in the accounting business, but more importantly, understand the basic principles of accounting so that he can do both and understand why. and