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从目前普遍存在的会计信息失真的现象入手,引出会计人员素质偏低的问题。由会计人员分为普通会计人员和财务主管两个层次,提出两者应该具有不同层次的能力,以期他们能够圆满的完成会计工作,降低会计信息失真的程度。
Beginning with the phenomenon of distortion of accounting information that is ubiquitous nowadays, it leads to the problem of low quality of accountants. The accounting staff is divided into two levels: ordinary accountant and financial supervisor. It is suggested that both should have different levels of competence so that they can satisfactorily complete the accounting work and reduce the degree of distortion of accounting information.