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随着时代的发展,企业对会计人员从业素质的要求也越来越高。文章对新形势下企业会计职业素质要求及培育途径进行了研究。研究认为,会计工作内容的多元化,经济的多元化及思想意识领域的复杂化对会计职业素质提出了新的要求;企业会计只有加强职业道德修养,提升专业水平,树立创新理念,全面提高综合素质,才能更好地胜任新形势下企业会计工作。
With the development of the times, the requirements for the quality of accountants in enterprises are also getting higher and higher. This article studies the professional accounting requirements and cultivation methods of the accounting under the new situation. The study thinks that the diversification of accounting work contents, the diversification of economy and the complication in the field of ideology raise new requirements on the occupational quality of accounting. Only by strengthening professional ethics and improving professional standards, enterprise accounting can improve the comprehensiveness Quality, ability to be better able to work under the new situation of enterprise accounting.