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随着市场经济的不断发展,会计核算、会计分析和会计信息反馈对经营盈亏的影响和作用越来越大,对会计改革和财会人员提出了更高的要求。为满足新形势对会计改革的需要,我们认为,财会人员必须尽快实行六个转变。 一、在知识结构上,由“窄浅型”向“广深型”转变 目前,大多数在职财会人员知识水平具有较大的局限性:一是知识面偏窄,较少了解本专业之外的相邻知识和各类新兴的边
With the continuous development of market economy, the influence and effect of accounting, accounting analysis and accounting information feedback on operating profit and loss are more and more large, putting forward higher requirements for accounting reform and accounting staff. In order to meet the needs of the accounting reform in the new situation, we believe that accounting personnel must implement six changes as soon as possible. First, in the knowledge structure, from “narrow” to “wide-deep” type At present, most of the active accounting personnel knowledge level has greater limitations: First, narrow knowledge, less understanding of the profession Neighboring knowledge and various emerging edges