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新形勢(shì)下會(huì)計(jì)人員的基本素質(zhì)初探

發(fā)布時(shí)間:2018-08-10 19:21
【摘要】:隨著世界經(jīng)濟(jì)的繁榮,一體化進(jìn)程的加快,社會(huì)經(jīng)濟(jì)環(huán)境日趨復(fù)雜,會(huì)計(jì)工作已超越了傳統(tǒng)的記賬活動(dòng),延伸到了企業(yè)的管理、市場的預(yù)測和經(jīng)濟(jì)的決策等活動(dòng)中,成為展示投資環(huán)境、解析投資效益,引導(dǎo)社會(huì)資源配置、實(shí)現(xiàn)政府宏觀調(diào)控、抵制貪污腐敗和懲治經(jīng)濟(jì)犯罪重要數(shù)據(jù)依據(jù)。新的形勢(shì)也對(duì)會(huì)計(jì)專業(yè)人才提出了一些新的要求。在本文中,筆者主要分析了當(dāng)前形勢(shì)下,會(huì)計(jì)工作的幾項(xiàng)新特點(diǎn),并對(duì)會(huì)計(jì)工作人員應(yīng)該具備的素質(zhì)進(jìn)行了分析,并提出了提高會(huì)計(jì)人員素質(zhì)的策略,希望能夠切實(shí)提高會(huì)計(jì)人員本身的素質(zhì)。
[Abstract]:With the prosperity of the world economy and the acceleration of the integration process, the social and economic environment is becoming more and more complicated. The accounting work has gone beyond the traditional bookkeeping activities and extended to the activities of enterprise management, market prediction and economic decision-making, etc. It is an important data basis to display investment environment, analyze investment benefit, guide social resource allocation, realize government macro-control, resist corruption and punish economic crime. The new situation also puts forward some new requirements for accounting professionals. In this paper, the author mainly analyzes several new characteristics of accounting work under the current situation, analyzes the qualities that accounting staff should possess, and puts forward some strategies to improve the quality of accountants. I hope to improve the quality of the accountants themselves.
【作者單位】: 太原市住房公積金管理中心;
【分類號(hào)】:F233

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