企业运行过程中,财务管理工作的重要性不容忽视,初级会计人员是财务管理人员当中最基层的工作人员,日常工作中需要负责录入财务管理信息,这项基础性工作对企业财务管理工作具有整体性影响。然而,在社会经济不断进步的背景下,初级会计人员知识结构中的缺陷逐渐凸现出来,在这种情况下,积极构建健全的知识结构至关重要。 In the course of business operation, the importance of financial management can not be ignored. The junior accountant is the most basic staff of the financial management staff. In the daily work, it is necessary to be responsible for entering the financial management information. This basic work has the overall function of the enterprise financial management Sexual effects. However, under the background of continuous social and economic progress, the defects in the knowledge structure of junior accountants gradually emerge. In such circumstances, it is of vital importance to actively construct a sound knowledge structure.