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本文就知识经济及其特点 ,知识经济时代财会活动的变化 ,财会人员的素质缺陷及能力发展的目标模式等方面作了初步探讨。
This paper makes a preliminary study on the knowledge economy and its characteristics, the changes of accounting activities in the era of knowledge economy, the quality defects of finance and accounting personnel and the target mode of capacity development.