随着改革开放的不断深入和社会主义市场经济体制的日臻完善,会计作为社会经济管理的重要组成部分,其发展变化更是一日千里,最为突出的变化是:人才目标由单一型向复合型转变;人才机制由保守型向开放型转变;人才来源由封闭型向外向型转变;人才任用由唯亲型向纳贤型转变。因此,在 With the continuous deepening of reform and opening up and the perfection of the socialist market economic system, as an important part of social and economic management, accounting has experienced rapid development and change. The most prominent change is that the goal of personnel has changed from a single type to a compound type. Talent mechanism from conservative to open change; source of talent from closed to export-oriented change; talent appointment from the only pro-type to Naixin type change. Thus, in