摘要
我国加入世界贸易组织后 ,会计环境发生着深刻变化 ,会计业受到了前所未有的影响 ,社会经济发展对会计人员的业务素质提出了更高的要求。但是 ,会计人员业务素质偏低的现状难以满足社会经济发展的需求。广大会计人员应采取有效措施 。
Profund changes have taken place in accountant field since we joined WTO Accountancy has experienced an unprecedented influence, and social economic development raised higher demand on the accountants' professional quality However, the present conditions that accountants' professional quality is generally lower are hard to meet the need of social economic development It is hoped that the mass of accountants should see through to the situation and make effective measures to improve their professional quality
出处
《石家庄经济学院学报》
2003年第5期632-634,共3页
Journal of Shijiazhuang University of Economics