在不同的社会发展阶段,对会计人员的能力素质有着不同的要求。在知识经济时代,会计工作有着全新的管理观念和核算观念,会计人员的素质也赋予了新的内涵。社会主义条件下的知识经济,是与社会主义基本制度结合在一起的。因此,知识经济时代的会计人员应在坚持四项基本原则、拥护党 In different stages of social development, the ability and quality of accountants have different requirements. In the era of knowledge economy, accounting has a new concept of management and accounting concepts, accounting staff also gives new connotation of quality. The knowledge-based economy under socialism is integrated with the basic socialist system. Therefore, the accountants in the age of knowledge-based economy should uphold the four cardinal principles and uphold the party