我们根据《会计人员职权条例》授予了一批会计人员以会计师技术职称。我们对做好这项工作有以下点滴感受: 一、正确理解会计师的条件。《条例》规定,会计师应具有较高的财会专业知识,能够组织一般经济单位的财会工作,并具有多年的工作经验。对这些条件,各有各的理解,有的强调学历,有的强调资历,有的强调业务能力,有的强调理论水平,如此等等。我们经过反复讨论,认为总的原则应当是从学识水平、业务能力和工作成就几个方面去考核。具备了 We have granted a group of accountants accountants technical titles under the Accounting Staff Functions Ordinance. We have the following bit of experience to do this work: First, a correct understanding of the accountant’s conditions. The “Regulations” stipulate that accountants should have a high degree of accounting expertise, be able to organize general financial units of the accounting work, and have many years of work experience. Of these conditions, each has its own understanding, some emphasize academic qualifications, some emphasize qualifications, some emphasize business skills, and some stress the theoretical level, and so on. After repeated discussions, we think that the general principle should be to assess students in terms of their level of knowledge, professional ability and achievements. Have it