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会计的专业技术性很强,而且政策性和法制性也很强。以前我们对会计人员的基本要求是:认真执行国家财经政策、法令、熟悉财经制度;积极钻研会计业务,热爱本职工作,廉洁奉公,严守职业道德精通专业知识,掌握会计技术方法,遵守法纪,坚持原则,执行有关的会计法规,维护国家利益。随着市场经济的快速发展,会计的地位和作用将越来越重要。经济环境的变化,竞争的激烈以及企业的生存和发展对会计人员提出了更高的要求。面对新的环境、新的财务制度和要求,会计人员必须具备优良的思想素质和高超的业务技能。优秀的会计人员既要拥有全面的财会专业知识,又要具备经济管理、法律、税务等方面的知识,才能适应时代的发展,成为复合型高级管理人才。
Accounting professional and strong technical, but also the policy and the legal system is also very strong. In the past, our basic requirements for accountants were: conscientiously implementing the state’s financial policies and decrees and being familiar with the financial system; actively studying the accounting business, loving our own work, being honest and honorable, abiding by professional ethics, proficient in professional knowledge, mastering accounting techniques, observing law and discipline, Principle, the implementation of the relevant accounting laws and regulations, safeguarding national interests. With the rapid development of market economy, the status and role of accounting will become more and more important. Changes in the economic environment, fierce competition and the survival and development of enterprises put forward higher requirements on accountants. Faced with the new environment, the new financial system and requirements, accountants must have good ideological quality and superb business skills. Excellent accountants not only have a full range of accounting expertise, but also have the economic management, legal, tax and other aspects of knowledge, to adapt to the development of the times and become complex senior management personnel.