关于财会人员创造价值的几点思考

On Value Creation of the Accountants

文章认为"财会人员不创造价值"的观点是不正确的;会计信息是会计人员生产的"产品",财会人员创造价值是通过会计信息来体现,通过筹资、节税、资本运营来实现的.

The paper disagrees with the view of 'the accountants are not creative in terms of value'. It points out that the fiscal information is the 'product' produced by the accountants. The value created by the accountants is embodied in the fiscal information and realized in fund collecting, tax saving and capital managing.