马克思曾经说过“一种科学只有在成功地运用数学时,才算达到了真正完善的地步”。会计自产生以来就与数学结下了不解之缘。随着社会化大生产的不断发展,社会化专业程度的提高,会计的地位愈来愈重要,作为建立会计支柱之一的数学,其应用范围也愈来愈广泛。因此财会人员要不断地提高数学水平,才能适应社会主义市场经济的需要。一、从当前财会人员素质看由于历史原因,我国的会计人员的数学基础一直比较薄弱。在解放初期数学在 Marx once said that “a science can only reach a real perfection when it is successfully applied to mathematics.” Since accounting, accounting has formed a bond with mathematics. With the continuous development of socialized large-scale production and the improvement of social professional level, the status of accounting is more and more important. As one of the accounting pillars of mathematics, its application scope is also more and more widely used. Therefore, finance and accounting personnel should constantly improve mathematics level in order to meet the needs of the socialist market economy. First, from the current quality of accounting personnel for historical reasons, the accounting basis of our accounting staff has been relatively weak. Mathematics in early liberation