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随着社会生产的知识化,生产方式、组织与管理也不断在发生着变化。会计尤其是内部控制会计必须强化自身素质的提高,努力适应这种变化。一方面,知识的变化越来越快,对会计人员在适应性、灵活性、知识更新上提出了更高的要求,只有不断学习,吸收新知识,我们才能适应和跟上知识时代的发展步伐。另一方面,会计的空间拓展越来越广阔,对会计人员能力的要求越来越广泛、越来越全面、越来越多样。知识经济社会中的会计
With the knowledge-based social production, the mode of production, organization and management are constantly changing. Accounting, especially internal control accounting must strengthen its own quality improvement, and strive to adapt to this change. On the one hand, the change of knowledge is getting faster and faster, putting forward higher requirements on accountants’ adaptability, flexibility and knowledge updating. Only by constantly studying and absorbing new knowledge can we adapt to and keep pace with the development of the knowledge age . On the other hand, the accounting space is expanding more and more widely, and the requirements on the ability of accountants are more and more extensive, more and more comprehensive, more and more diverse. Accounting in Knowledge Economy Society