会计在经济管理中发挥着重要的作用.它与生产力相联系,为合理组织生产力服务;它与生产关系相联系,为正确处理国家、集体和个人三者之间的关系服务.它的这些作用,是会计人员通过会计工作发挥会计核算与管理两方面职能作用来实现的.因此,根据会计在经济管理中的地位和作用,会计工作现代化一般包括会计人材现代化、会计核算现代化和会计管理现代化. 会计人材现代化它是会计工作现代化的决定性因素.陈云同志指出:“我国财经干部面临着知识更 Accounting plays an important role in economic management. It is linked with productivity and serves the rational organization of productive forces; it is linked with the relations of production and serves the correct handling of the relations between the state, the collective and the individual. , accounting personnel through the accounting work to achieve the functions of accounting and management to achieve the two functions. Therefore, according to the status and role of accounting in economic management, accounting modernization of accounting generally include the modernization of accounting, modernization of accounting and modern accounting management. The modernization of accounting personnel is a decisive factor in the modernization of accounting work. Comrade Chen Yun pointed out: "China’s financial cadres are facing more knowledge.