摘要
会计人员必须按《会计法》的要求,不断提高自身的业务素质和政治思想道德素质,才能适应市场经济发展的要求。为提高会计人员素质,应从以下三个方面着手,即加强政府监督,实行会计委派机制;加强社会监督,完善注册会计师制度;加强督导,强化学习机制。
The accountants should follow the demands of《Accounting Law》and enhance their self professional skill and moral character continuously in order to meet the needs of market economy development.The next measures should be taken for enhancing the accountant's quality: strengthen government supervision and implement appointment system of accountants;enhance social control and improve the system of registered accountant;strengthen guidance and improve the study mechanism.
出处
《中国国土资源经济》
北大核心
2005年第11期43-45,共3页
Natural Resource Economics of China
关键词
会计法
会计人员
素质
Accounting Law
accountant
quality
