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没有一定才能的人不算会计人才。才能即知识和能力。一、现代会计人才的知识结构。真正符合时代要求的会计人才,必须用丰富的知识来充实自己。但要把浩如烟海的知识,都掌握起来是不可能的。只能面对现实围绕会计专业的特点,建筑合理的、适用的专业知识结构。所谓专业知识结构,是指财务会计及其相关知识之间的排列顺序和组合方式。 (一)财会基础理论知识。主要包括:①具有辩证唯物主义和历史唯物主义知识。所有的财会工作者,都要具有科学的世界观和方法论。②具有经济学知识。财会管理工作的各个方面,都应遵循经济发展的规律,否则,就会受到
There is no certain talent is not accounting personnel. Ability is knowledge and ability. First, the knowledge structure of modern accounting personnel. Accountants who really meet the requirements of the times must enrich themselves with abundant knowledge. But it is impossible to grasp the vast knowledge of the sea. Can only face the reality around the characteristics of accounting profession, building a reasonable and applicable structure of professional knowledge. The so-called professional knowledge structure, refers to the financial accounting and related knowledge of the order and composition between the ways. (A) the basic theory of accounting knowledge. Mainly include: ① with dialectical materialism and historical materialism. All the accountants must have a scientific world outlook and methodology. ② with economic knowledge. All aspects of financial management should follow the law of economic development, otherwise, will be subject to