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在财务与会计工作实践中可以分为若干个层次,这些层次与不同的财务和会计工作岗位层次相适应。就当前财务和会计工作的实践看,每个层次都存在一些需要解决的问题,解决这些问题成为财务和会计工作进一步创新的基础与关键。
In finance and accounting practice can be divided into several levels, these levels and different financial and accounting job level to adapt. With regard to the current practice of finance and accounting, there are some problems to be solved at each level. Solving these problems has become the basis and key for further innovation in finance and accounting work.