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随着经济体制的改革和发展,以及我国加入WTO,对会计人员提出了更高的要求,对会计准则也带来了前所未有的机遇与挑战。企业会计人员掌握着企业的经济命脉,其素质好坏,能力高低,不仅关系本企业经济效益,也关系到整个国民经济的发展。因此,必须下大力气提高素质,以适应新的要求
With the reform and development of the economic system and China’s accession to the WTO, higher requirements have been placed on accounting personnel and unprecedented opportunities and challenges have been brought about by accounting standards. Corporate accounting personnel hold the company’s economic lifeline, its quality is good or bad, and its ability is not only related to the economic benefits of the company, but also related to the development of the entire national economy. Therefore, we must make great efforts to improve the quality to meet the new requirements