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会计人员应用文写作能力研究 被引量:1

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摘要 应用文写作能力既是做好会计工作的基本要求,也是会计人员综合素质的组成部分,更是要担任领导职务的必备能力。会计应用文可分为普通公文应用文、通用财经应用文和专业类会计应用文。会计应用文具有政策性、实用性、程式性等特点,其行文要求真实、规范和解决实际问题。会计人员可以通过加强基本功训练、熟悉会计业务和强化实践训练等途径提高应用文的写作能力。
作者 程光
机构地区 河南工程学院
出处 《新会计》 2010年第9期58-59,共2页 Modern Accounting
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参考文献7

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二级参考文献10

  • 1Jin, M and F Lin, 2002, The recent development of accounting education in China, working paper (#50/02) , Charles Sturt University, Bathurst, Australia.
  • 2Lux, D F 2000, Accounting educators' concerns about the AECC position and issues statements, Journal of Education for Business, 76 ( 1 ) : 24 - 27.
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  • 5Albrecht, W and R Sack, 2000, Accounting Education: Charting the course through a Perilous Future, Accounting education series #16, Sarasota, FL: American Accounting Association.
  • 6American Institute of Certified Public Accountants, (AICPA) 1998, CPA Vision Project Identifies Top Five Issues for the Profession, The CPA Letter 1, 12.
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  • 9Forristal, T 2002, CAP Forum: the future of accounting education: the response of charted accountants, Canadian Accounting Perspectives, 1 ( 1 ) : 80 - 88.
  • 10Francisco, B and A Kelly, 2002, Beyond Albrecht and Sack: a comparison of accounting professionals and college students, (working paper).

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