近年来，在改革开放的形势下，财会工作的地位和职能越来越显得重要，财会人员如何从过去的单纯事后记账、算账、报账转变到事前预测、参与决策、事中控制、严格监督方面来呢 ?这就要求财会人员具有综合管理能力。 一、财会人员综合管理能力的主要表现 财会工作综合管理能力的 In recent years, under the situation of reform and opening up, the status and functions of the finance and accounting work have become more and more important. How can financial and accounting personnel shift from simple accounting, accounting and reimbursement to prior prediction, participation in decision-making, control over matters and strict supervision Aspects come? This requires accounting personnel with comprehensive management capabilities. First, the overall performance of financial management personnel The main performance of financial management work ability of comprehensive management