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会计信息质量的高低也直接影响着市场交易质量的高低,影响着资源的有效配置,知识经济时代对财务主管知识能力方面提出了更高层次的要求。财务主管是财务会计理论的实践应用者和发展会计科学的被动适应者。会计环境和会计处理越来越复杂,企业面对的风险也同时加大,进而要求财务主管要拥有全面而系统的能力体系。由于目前普遍存在的会计信息失真的现象,引发出社会对于财务主管素质及能力的质疑。通过对现状的分析和研究,来找出我国财务主管职业能力建设的未来发展方向。
The quality of accounting information also has a direct impact on the quality of market transactions, affecting the effective allocation of resources, knowledge-based economy, the knowledge of the financial executives put forward a higher level of requirements. Treasurer is the practical application of financial accounting theory and the passive adaptation of accounting science. As the accounting environment and accounting process become more and more complex, the risks faced by enterprises also increase at the same time, which in turn requires the financial supervisor to have a comprehensive and systematic capacity system. Due to the prevalence of distortion of accounting information, society has raised questions about the quality and ability of financial supervisors. Through the analysis and study of the status quo, we can find out the future development direction of the professional ability construction of financial supervisor in our country.