摘要
随着高校管理的思想和理念的变革,高等学校经济管理体制、资金筹措的渠道和方式、财务管理的体制和模式、会计核算的方式和手段、以及内部管理的结构和层次等方面都发生了深刻的变化。面对新的形势,加强高校财会人员的道德修养,提高财务人员的业务素质,是高校做好财务管理工作的关键。
Along with the transformation of the management ideas and concepts in higher schools, many aspects have changed greatly in economical management system, channels and ways of fund raising, system and patterns of financial management, ways and approaches of accounting, and structure and levels of internal management. Faced with the new situation, it is of primary importance to improve the moral standards of accounting staff, and improve their professionalism.
出处
《山西大同大学学报(社会科学版)》
2008年第4期109-110,共2页
Journal of Shanxi Datong University(Social Science Edition)
关键词
提高
会计
素质
improve
accountants
qualities