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一、会计专业基本功的概念及意义1963年财政部颁发《会计人员职权条例》以后,人们开始重视对会计专业基本功的研究。所谓会计专业基本功是指会计人员从事会计工作应具备的最基本的功能,是会计岗位必须具备的基本条件,是会计职业最基础、最广泛的能力。大型企业50%的面试题是在考查学生的基本功。他们认为,基本功能力强的学生工作认真、踏实,很少犯低级性错误;基本功不过关的学生则经常犯低级性错误,给企业带来不必要、甚至是不可挽回的损失。例如账户数字写错,导致资金进不了账户,影响企业的资金周转。
First, the concept and significance of accounting professional basic skills 1963 Ministry of Finance issued the “Accounting Staff Regulations”, people began to pay attention to the accounting professional basic skills research. The so-called accounting professional basic skills accounting personnel engaged in accounting work should have the most basic functions, accounting jobs must have the basic conditions, accounting profession is the most basic and most extensive ability. 50% of large-scale enterprise interview questions are examining the basic skills of students. They think that the basic functional students work earnestly and steadily, seldom make lower-level mistakes; those who fail to do basic skills often make lower-level mistakes, which cause unnecessary or even irreversible losses to the enterprise. For example, the wrong number of accounts, resulting in funds can not enter the account, affecting the enterprise cash flow.