谈知识经济下的会计人员素质

Brief Discussion on the Quality of Accountants in the Knowledge-based Economy

知识经济是以知识的生产和人的智力的充分发挥为支撑,最核心部分在于人的创造力,会计事业的发展同样靠具有高素质的人才;围绕知识经济下知识的资本化,知识经济的信息化、网络化等经济因素给会计环境带来的重大变革,面对会计理论和技术发生的一系列变化,对21世纪会计人员应具备的素质进行了分析和探讨,并就如何全面提高会计人员素质提出了相关对策。

The 21st century is a knowledge-based economy time; the knowledge-based economy has already become the new growing point of the social economy. It bases on production of knowledge and fully play of people's intelligence, the key is people's creativity. The development of accountancy similarly depends on the talented person who has the good character. Through introducing the character of the knowledge-based economy, and important transform made in the accountancy environment because of economic factors at the knowledge-based economy which are capitalization, informationism, and network applied of knowledge, and a series of changes of the accountancy theories and technology, the characters that accountants in the 21st century should possess are analyzed and studied. The related countermeasures are suggested on how to improve the accountant's character.