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随着当今经济的发展,会计从业人员也亟需改变,他们需要具备一定的职业素养。目前我国的会计从业人员的职业素养偏低,需要提高。提高的措施主要有:一,在教育和培训中增加关于会计职业道德、职业意识、与会计专业相关的财政知识等,将会计知识与他们有机结合,共同促进会计职业素养的提高;二,加强自我监督和社会监督、政府监督,建立健全监管机制;三,适应外部环境,改善内部环境。
With the current economic development, accounting practitioners also need to change, they need to have a certain professionalism. At present, the professional accomplishment of accounting practitioners in our country is low and needs to be improved. The measures for improvement include: First, adding accounting professional ethics, professional awareness and financial knowledge related to accounting major to education and training, integrating accounting knowledge with them and jointly promoting the improvement of accounting professional accomplishment; Second, strengthening Self-supervision and social supervision, government supervision, establish and improve the regulatory mechanism; Third, adapt to the external environment and improve the internal environment.