纵观国有大中型外贸企业,财会人员通常受教育程度较高,年龄结构也较有优势,但多数企业仍感人员吃紧。笔者认为,随着国家及企业对财务工作管理力度的加强、财务工作涉及的内容与以往相比确实增多(如稽察材料的填报、各种内部管理用的报表、卡片的填制等),一定程度存在工作量增加的问题,因此企业要求增加一定数量的财会人员从客观上是可以理解的。但笔者认为各企业都不同程度地 Looking at the state-owned large and medium-sized foreign trade enterprises, financial and accounting personnel are usually highly educated and have an even more age-specific structure. However, most enterprises still feel that staff members are in short supply. The author believes that as countries and enterprises strengthen the management of financial work, the content of financial work does increase compared with the past (such as inspection materials, various internal management reports, card filling, etc.) To some extent, there is an increase in workload. Therefore, it is objectively understandable that an enterprise requires an increase in a certain number of accounting personnel. However, I think that all enterprises are to varying degrees