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随着我国社会经济的迅速发展,会计在整个社会中所起到的作用越来越大。不同经济形势下有着不同的会计模式,在会计模式中最为重要的因素即为会计人员。知识经济的到来给我国国民经济的发展带来了一次重大的发展机遇,而在现有的会计模式当中,如何调整会计人员的知识结构与能力框架成为了当前最为迫切的要求。对此,本文就会计人员的知识结构与能力框架展开简单的分析与研究,并就如何培养其道德及专业素质提出一些可供参考的意见与措施。
With the rapid socio-economic development in our country, accounting plays an increasingly important role in society as a whole. Different economic situations have different accounting models, the most important factor in the accounting model is the accounting staff. The advent of the knowledge-based economy has brought a significant development opportunity for the development of our national economy. However, among the existing accounting models, how to adjust the knowledge structure and ability framework of accountants has become the most urgent requirement at present. In this regard, this article on the accounting personnel knowledge structure and ability to start a simple analysis and research framework, and on how to cultivate their moral and professional quality of some of the views and measures for reference.