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现代会计人才不等于现实会计人员。现代会计人才是为时代所需要的会计人才。研究它的意义,在于建立一个现代会计人才标准的原则参照系。现实会计人员,为现实生活中的会计人员。研究现实会计人员的意义,在于显示其与现代会计人才的差距,促进现实会计人员向现代会计人才的转化。一、现代会计人才的观念现代会计人才标准的原则参照系,是一个系统。这里主要讲现代会计人才的观念,即思想意识。它是现代会计人才的灵魂,包含着十分丰富的内容,我
Modern accounting talent is not equal to the actual accounting staff. Modern accounting talents are the accounting talents required by the times. The significance of studying it lies in establishing a frame of reference for the standards of modern accounting professionals. Real accountants, real-life accountants. The significance of studying the real accountants lies in showing the gap between them and the modern accountants, and promoting the transformation from the actual accountants to the modern accountants. First, the concept of modern accounting personnel Modern accounting standards of personnel standards frame of reference is a system. Here mainly talk about the concept of modern accounting personnel, that is, ideological consciousness. It is the soul of modern accounting talent, contains a very rich content, I