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21世纪经济的巨大发展给会计行业带来了巨大的压力,对会计人员个人能力发展提出了新的要求,为了适应越来越激烈的竞争,会计人员在不断提高自身专业能力的同时,也要注意职业道德的培养,这是新时代对会计人员提出的新要求。本文从我国会计人员个人能力素养方面的现状入手,分析培养适应现代社会的会计素养的重要性,通过提高专业和道德素质来体现出整体素质,提出提高会计人员整体素质培养的方案,为将来的会计工作做出贡献。
The tremendous economic development in the 21st century has brought tremendous pressure to the accounting profession and put forward new requirements for the development of individual ability of accountants. In order to adapt to the increasingly fierce competition, the accounting personnel, while continuously improving their professional abilities, Pay attention to the cultivation of professional ethics, which is a new requirement for accountants in the new era. This article starts from the current situation of the individual ability literacy of the accountants in our country, analyzes the importance of cultivating the accounting accomplishment adapting to the modern society, reflects the overall quality through raising the professional and moral qualities, proposes the plan to raise the overall quality of accountants, Accounting work to contribute.