浅析会计人员应具备哪些基本素质

Basic Qualities of Accounting Personnel

在当前的市场环境下,会计已经不仅仅是一种传统的记账活动了,它已经延伸到了企业的管理、预测以及决策等活动中。这些变化对会计人员的素质提出了新的要求,其中包括对会计人员职业道德的要求、知识结构的要求、实践应用能力的要求等,笔者就此进行了思考,浅析了当前会计工作人员应该具备哪些基本素质,同时高职院校针对这些要求应该采取哪些措施来培养合格的会计人员。

In the current market environment, the accounting has been more than a traditional accounting activities, and it has been extended to the enterprise management, forecasting and decision-making and other activities. These changes in the quality of the accounting staff have put forward newdemands, including the accounting requirements of professional ethics, knowledge structure, the requirements of practical application capacity requirements and so I had this thought of basic qualities the current accounting staff should have, and vocational colleges for these requirements should take measures to train qualified accountants.