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汉高祖刘邦与大将韩信“论将”,认为“能领兵者,谓之将才,能将将者,谓之帅才”。西方有人把科学家分为两类:一种人“善于同人打交道”,一种人“善于同物打交道”,前者就是“科学帅才”,后者则为“科学将才”。当今,为建立社会主义市场经济体制,会计工作在企业经营管理中的地位更为重要,迫切需要专门人才来组织协调企业的会计核算与管理工作,使之更富有效能,为加快改革开放服务。这种人才,就是会计帅才。作为会计帅才,他们应当具备如下素质:(1) 必须通晓财务、会计的基础理论,并且与实践结
Han emperor Liu Bang and general Han Xin “theory will” that “can lead the soldiers who will be the only talent that can be, that handsome.” Some people in the West divide scientists into two categories: one is “good at dealing with others” and the other is “good at dealing with things,” while the former is a “science savvy” and the latter is a “science savvy.” Today, in order to establish a socialist market economic system, accounting work is more important in the operation and management of enterprises. There is an urgent need for specialized personnel to organize and coordinate the accounting and management of enterprises so that they can become more productive and serve for accelerating the reform and opening up. This talent is accounting handsome. As an accounting handsome, they should have the following qualities: (1) must be familiar with the basic theory of finance, accounting, and practical conclusion