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近年来,随着我国社会经济的发展,会计人员的重要性越来越显现出来,但是会计信息失真和会计诚信问题也引起了整个社会的关注,在虚假会计信息的环境下,能够发现会计财务收支混乱、贪污腐败、国有资产流失等现象,会计造假行为的主体不但是经营者,还有会计人员,因此,加强会计从业人员的素质势在必行。本文主要探讨了会计从业人员存在的问题以及提高会计从业人员素质的途径,期望能给大家参考。
In recent years, with the social and economic development of our country, the importance of accountants has become more and more obvious. However, the problem of accounting information distortion and accounting integrity also aroused the concern of the whole society. Under the circumstance of false accounting information, Corruption, corruption and the loss of state-owned assets, the main body of accounting fraud not only operators but also accountants, therefore, to strengthen the quality of accounting practitioners is imperative. This paper mainly discusses the existing problems of accounting practitioners as well as ways to improve the quality of accounting practitioners, hoping to give you some references.