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随着经济体制改革的不断深化,会计也必须作出相应的改革,才能适应经济形势发展的需要。而会计改革的进程又与会计人员业务素质的提高关系至为密切。会计人员究应具备哪些较高的素质呢?笔者认为,这些素质大致包括以下这几个方面:(1)具有从算帐型会计转变为经营型会计的观念与行为;(2)具有规范化的职业道德;(3)具有较高水平的专业知识与业务技巧;(4)具有懂经营、会管理、通晓本行业一般生产经营技术,并善于协调处理各种业务关系的能力。但从目前会计人员的状况来看,一般存在
With the continuous deepening of the reform of the economic system, accounting must also make the corresponding reforms in order to meet the needs of economic development. However, the process of accounting reform is closely related to the improvement of the professional quality of accountants. Accounting staff should have what kind of higher quality? I believe that these qualities generally include the following aspects: (1) from the accounting type of accounting into business-oriented accounting concepts and behavior; (2) with a standardized Professional ethics; (3) have a high level of professional knowledge and business skills; (4) have the ability to understand management, management, general industry know well production and technology, and good coordination of various business relationships. However, accounting personnel from the current situation, the general existence