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经济体制改革的深化,社会主义有计划商品经济理论的确立,对会计工作产生了深远的影响。会计是经济管理的重要组成部分,它除了具有反映的职能外,还有监督经济活动、预测经济前景、参与经济决策等多方面的重要职能。随着财会工作地位的提高和职能的扩展,对财会人员的素质要求也就越来越高。所谓素质,通常是指一个人的道德品质、文化修养、业务技能等为完成其本职任务所必须具备的基本条件。素质和业绩是辩证的统一,两者互为因果、相辅相成。因此,努力培养、造就一支具有较高素质的财会队伍,是改革、开放新形势
Deepening the reform of the economic system and the establishment of a socialist theory of a planned commodity economy have had a profound impact on the accounting work. Accounting is an important part of economic management. In addition to its reflected functions, accounting also has important functions of supervising economic activities, forecasting economic prospects and participating in economic decision-making. With the improvement of the status of accounting work and the expansion of functions, the quality requirements of accounting personnel are also getting higher and higher. The so-called quality, usually refers to a person’s moral qualities, cultural accomplishments, business skills for the completion of their own tasks must have the basic conditions. Quality and performance are dialectical unity, the two causation each other, complement each other. Therefore, efforts to cultivate and create a contingent of high-quality financial accounting are the new situation of reform and opening up