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为向社会主义市场经济过渡,体现与国际惯例接轨,财政部颁布了《企业财务通则》、《企业会计准则》。会计核算模式的转换及会计电算化的普及,亟需大量的一专多能复合型人才。做为培养人才的中专学校,如何培养出更多的一专多能的复合型人才,关键在会计教师能否跟上已变化了的新形势的需要。但目前会计教师自身的一些薄弱环节如知识老化、动手能力不强、微机知识缺乏,恰恰制约了人才的培养。因此,当前会计教师具备并进一步强化三个能力尤为迫切。
In order to transition to a socialist market economy and reflect the convergence with international practice, the Ministry of Finance has promulgated the General Rules for Corporate Finance and the Accounting Standards for Business Enterprises. The conversion of accounting mode and the popularization of accounting computerization urgently require a large number of professionals and professionals to be able to compound talents. As a secondary school for cultivating talents, how to cultivate more talents with more than one specialty and multi-skill is the key to whether accounting teachers can keep up with the changed needs of the new situation. However, at present, some weaknesses in accounting teachers such as knowledge aging, weak ability, lack of knowledge of computers, precisely restricts the training of qualified personnel. Therefore, it is particularly urgent for the current accounting teachers to possess and further strengthen the three abilities.