长期以来被社会上认为会计人员把帐做好,把钱点好就是好会计;另一种认为会计只要是算算账做好账就行了。会计人员内部也有两种认识:其一,借贷记账勿错,报表按时报出就完成任务;其二,做好份内事,安耽;其三,认为“难于参与,参与不好”。当然不同地区不同单位不同层次对会计人员的 For a long time by the community that accountants do a good job account, the money is good accounting is good; another kind of accounting as long as the accountant is doing a good account on the line. There are also two kinds of internal accounting personnel’s understanding: First, lending and crediting are not wrong; the report is completed on time and the report is completed; secondly, to do a good job in internal affairs and peace; thirdly, that “it is difficult to participate in the participation is not good.” Of course, different units in different regions of different levels to accountants