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会计人员实施继续教育必须把社会效益摆在十分突出的位置,坚持经常性、低成本的方针。当前乃至将来,会计人员面对经济范围呈现国际化,经济类型呈现多元化,经济业务呈现精细化,经济手段呈现现代化的格局,就其所应具有的政治素质、市场经济意识、知识结构、职业道德等要素,从广度、深度看,业务能力、法律意识、效益观念、职业道德等方面存在相对的薄弱环节,因此提高从业会计队伍人员素质,加强对从业会计人员继续教育的举措呈现出重要的作用。
Accounting personnel to carry out continuing education must social benefits in a very prominent position, adhere to the regular, low-cost approach. At present and in the future, accounting personnel face internationalization in the economic field, diversification of economic types, refinement of economic business and modernization of economic means. In terms of their political qualities, market economy awareness, knowledge structure, occupation Morality and other factors from the breadth and depth of view, business ability, legal awareness, the concept of efficiency, professional ethics and other aspects of the relative weaknesses, thus improving the quality of employees in the accounting profession, to strengthen the continued efforts of accounting practitioners practitioners initiatives have shown an important effect.