会计人员如何适应新形势

How the Accountants to Adapt to Themselves to the New Situation

从转变会计观念、加强会计监督职能、让会计人员参与企业经营决策活动、强化管理会计的职能、强化会计信息服务职能等方面,阐述了现代市场经济条件下会计人员发挥其参与经营管理的积极作用。

This paper expounds how to give full play to the active functions of the accountants of participating the operation and management under the conditions of the modem market economy from aspects of transforming the concept of the accountants, strengthening the supervision function of the accountants, letting the accountants participate enterprise＇ s operation decision activity, strengthening the function of the management accountants, and strengthening the information service function of the accountants, etc.