论文部分内容阅读
随着我国社会主义市场经济秩序的不断完善和全球经济一体化的到来,财会工作在经济活动中的作用也越来越重要,而财会工作质量的高低取决于会计人员素质。近几年,会计人员的素质问题备受社会的关注和质疑,有会计人员自身的问题,也有经济迅速发展对会计人员素质要求更高的客观现实。如何提高会计人员素质是关系到我国经济健康发展的问题,同时也是对会计人员的一次挑战和自我发展的机遇。
With the continuous improvement of China’s socialist market economic order and the advent of global economic integration, the role of accounting in economic activities has become increasingly important. The quality of accounting work depends on the quality of accountants. In recent years, the quality of accountants has drawn much attention and questioned from the society. It has problems of accountants themselves as well as the objective reality that the rapid development of economy requires the quality of accountants. How to improve the quality of accountants is a problem that affects the healthy development of economy in our country. At the same time, it is also a challenge to accountants and an opportunity for self-development.