知识经济时代财会人员应具备的素质

The knowledge economy time finance and accounting personnel should have quality

文章就现阶段我国经济领域财会人员应具备的素质，从几个方面加以了论述：①要不断加强财务基本理论知识的学习，拓宽知识面，提高个人素质；②不仅要有较好的专业功底，更要不断更新知识；③财会人员要具有会计职业判断能力；④具备良好的职业道德，在履行会计职业过程中要体现财务公正性；⑤要有现代经营管理意识；⑥学好计算机，运用现代化工具来进行财务管理工作。

Article quality which should have on the present stage our country economical domain finance and accounting personnel, has performed the elaboration from several aspects：①Must strengthen the financial elementary theory knowledge unceasingly the study, the development aspect of knowledge, improves individual quality ; ②Not only must have the good specialized foundation of basic skills, must renew the knowledge unceasingly; ③The finance and accounting personnel must have accountant occupation judgment ability; ④Has the good occupational ethics, in fulfills accountant in the professional process to have to manifest the financial fairness ; ⑤Must have the modem management and operation consciousness ; ⑥Learns the computer, carries On the financial control work using the modernized tool.