论文部分内容阅读
随着我国经济改革的纵深发展,企业正在改变着自己的经营方式,以适应全球市场竞争的需要。经营方式的变革也伴随着企业内部的财务管理新挑战和新发展,传统的以会计核算为核心的工作模式已经被打破,新的会计准则表明我国的财务管理正积极向西方的先进模式靠拢。不管个人是否愿意,我国的财务人员都必须承担比以往范围更宽、内容更精的工作以及更重要的责任。而现阶段财务人员呈现出总量大、结构不合理、高端人才极其缺乏的状况。在这种形势下,我国的财务人员必须具备什么样的素质才能走好自己的职业之路呢?
With the deepening of China’s economic reform, enterprises are changing their mode of operation to meet the needs of global market competition. The change of business mode is also accompanied by new challenges and new developments of financial management in the enterprise. The traditional work mode with accounting as the core has been broken. The new accounting standards show that our country’s financial management is moving closer to the advanced western mode. Regardless of the individual’s willingness, our financial officers must assume a broader and more refined job than ever before, with more important responsibilities. At the present stage, the financial officers have shown a large total amount, an irrational structure and an extremely lack of high-end talent. In this situation, what kind of qualities must China’s financial officers have in order to take a good career?