当今,我们正处在一个变革的时代,人们无论在思考问题的方法上还是在本身技能上,都要赶上时代的脚步才不致落后.作为财务会计人员当然也不能游离于改革浪潮之外,必须在改革的洪流中勇进,才能合上时代的拍节.为此,需要广大财务会计人员正视面临的五个新挑战. 一、来自管理会计的挑战.自从十五世纪末期借贷复式记帐法诞生以来,财务会计人员一直以此为工具,以货币计量为基本形式,进行记帐、算帐、报帐,被人们称为“帐房先生”.这种事后算帐的核算方式,迄今已延续了近五百年.如果说在过去的五百 Nowadays, we are in an era of change, and people must keep up with the pace of the times before falling behind in their methods of thinking or in their own skills. As a financial and accounting personnel, of course, they can not leave the wave of reform. We must make courage in the torrent of reform in order to close the beat of the times.Therefore, we need the majority of financial accounting staff to face five new challenges.First, from the management accounting challenge since the late fifteenth century loan double-entry bookkeeping Since the law was born, the financial accountants have been using this as a tool to measure the currency as the basic form of accounting, accounting, reimbursement, known as the “accounting firm.” Accounting for such ex post accounting so far Has lasted for nearly five hundred years, if said in the past five hundred