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会计,是财政、财务管理的基础工作。加强会计管理,是改善财政、财务管理工作不可缺少的一个重要方面。在当前治理经济环境、整顿经济秩序和全面深化改革中,加强会计管理工作,对于增收节支、挖潜堵漏、整顿财经纪律等,都有重要的现实意义。提高会计人员素质,则是加强会计管理工作刻不容缓的任务。目前,全国会计人员900多万人。与1984年的调查材料相比,增加37.7%。会计队伍发展较快的主要原因是:企业划小核算单位,各种公司大量涌现和乡镇企业蓬勃发展。由于大学、大中专院校会计专业培养的学生远远不能满足会计队伍迅速发展的需要,新增会计人员的绝大多数是从职工中选拔或从初、高中毕业
Accounting, is the financial, financial management of the basic work. Strengthening accounting management is an indispensable and important aspect of improving financial and financial management. In the current economic environment management, rectification of the economic order and deepen the reform in an all-round way, strengthening accounting management work has an important practical significance for increasing revenue and reducing expenditure, tapping the potential and plugging the ground and rectifying the financial discipline. To improve the quality of accountants, it is an urgent task to strengthen accounting management. At present, there are over 9 million accounting personnel nationwide. Compared with the survey materials in 1984, an increase of 37.7%. The rapid growth of accounting team is mainly due to: small enterprises planning units, a large number of companies emerged and the vigorous development of township and village enterprises. As universities, colleges and accounting professional students can not meet the rapid development of accounting team needs, the vast majority of new accounting staff from the workers in the selection or graduation from high school