会计国际化对会计人员职业素质的要求

Professional Quality for Internationalized Accountants

会计属于经济管理范畴,必须要适应经济环境的变化,随着对外交流的增加,特别是会计的国际化趋势加强,将对会计人员的职业素质提出更高的要求,只有高素质的会计人员才能满足时代的要求。会计人员的职业素质是个动态的概念,不同时期对会计人员有着不同的要求。因此,会计人员要树产终身学习意识,不断提高自身综合素质,以开放的姿态、良好的形象步入世界,迎接会计国际化对会计人员职业素质的挑战。

Accounting,ranged in economics,changes with economic situations.The increase in foreign exchange,especially in the accounting internationalizing, lays a high professional quality on accountants, which requirement only qualified accountants can meet. Accounting-profession quality, a dynamic conception, has different demands in different times. With such a sense. an accountant will have to learn life long, improve the said requirement,step onto the world,open-mined and well-imaged,and meet the challenge from the demand of accounting internationalization.