随着我国经济体制改革大好形势的发展,财会工作在经济管理中日益发挥其重要作用,财会工作者地位也越来越显得重要。财会工作者的知识和工作能力、工作经验直接影响企业经济效益的发挥。我国目前财会人员现状是青黄不接,大批学识丰富的老一辈财会工作者即将离(退)休或已离(退)休 With the great development of economic restructuring in our country, the finance and accounting work plays an increasingly important role in economic management, and the position of the finance and accounting worker is becoming more and more important. The knowledge and work ability of the accountants and workers and work experience have a direct impact on the economic benefits of the enterprise. At present, the status quo of financial and accounting personnel in our country is blue and yellow. A large number of wealthy older financial and accounting workers are about to leave (retire) or have left