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在社会高速发展的新时期,会计工作人员如同过江鲤鱼,但是高级会计精英人才却是凤毛麟角。基于这种社会现状,为了更好的适应新形势下的社会发展需要,各企业和单位在工作和发展中都对会计工作人员提出了更高的要求。尤其是对其具备的知识结构要求越来越严格。本文就新形式下高级会计人员应当具备的知识结构体系进行分析,并提出了相关工作要点。
In the new era of rapid social development, accounting staff is like a river carp, but the senior accounting talents are rare. Based on this social situation, in order to better meet the needs of social development under the new situation, all enterprises and units place higher demands on accounting workers in their work and development. In particular, the knowledge structure required by it has become more and more strict. This article analyzes the knowledge structure system that the senior accountants should possess in the new form and puts forward some relevant work points.