论文部分内容阅读
如何提高财会人员素质,发挥财会人员潜能,是目前亟需解决的问题。江西省安福县财政局曾方明同志撰稿认为,从事财会工作的同志,必须具备一定的专业知识和财经政策水平。由于受种种条件的限制,财会人员大多没有离岗进修的机会。因此,会计人员要充分利用业余时间,以自学为主,合理地安排学习、工作和休息,不断增强业务素质。财会专业知识主要包括:①会计工作技能,即各种核算、分析方法;②国家的财经政策、法规。财会人员要充分发挥自身潜能和专业技能,必须全面掌握财会专业知识,并将其综合、系统地运用于实际工作中。
How to improve the quality of accountants and give full play to the potential of accountants is an urgent problem to be solved. Comrade Zeng Fangming, Anfu County Bureau of Finance, Jiangxi Province, wrote that comrades engaged in the work of accounting must have certain professional knowledge and financial and economic policies. Due to a variety of conditions, most financial accountants do not have the opportunity to leave their posts. Therefore, the accountants should make full use of their spare time, regard self-study as the mainstay, arrange study, work and rest reasonably, and constantly enhance their professional qualities. Accounting expertise mainly include: ① accounting skills, that is, a variety of accounting, analytical methods; ② national financial policies and regulations. Accounting staff to give full play to their potential and professional skills, we must fully grasp the accounting expertise, and its integrated and systematic application of practical work.