摘要
随着经济的发展 ,会计的职能在不断的扩大。建立高素质、复合型财会人员队伍 ,已成为市场经济的迫切要求。所以 ,会计人员应由以往的记录型人才飞跃为适合现代经济发展的管理型人才。
With the development of economy,the functions of accountants are expaending gradually.To estbish troops of high-qualified and compound talents has been an urgent demand of the market oconomy.Therefore,accountants must leap from the recording-style into a managing style to adopt the development of modern economy.
出处
《理论观察》
2001年第4期54-55,共2页
Theoretic Observation
关键词
现代企业
财会
管理
能力
modern enterprises
financial accounting
management
capability.