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在会计研究中,对会计理论和会计实践活动的研究较多,而对从事会计工作的人,虽曾有论夏会计人才培养、人才投资、人才成本等文章见诸专业刊物,但很少作过系皖的研究。尽管大家都知道,不管是理论研究还是实践活动,都需要从事会计工作的人去完成,特别需要有才干和有能力的人.在现实生活中,同样的会计法规,同样的会计制度,为什么有的单位会计工作做得好,有的单位做得差呢?当然,原因是多方面的,但不可否认,会计人员的素质差别是个主要原因。鄂西财经学校青年教师朱于平编写的《会计人才研究》,提出要充分认识会计活动中的人,有其深远意义。本刊将分期刊出,以引起会计界的关注。
In accounting research, there are more researches on accounting theory and accounting practice. For those who engaged in accounting work, there are articles on professional talents, talent investment and personnel cost, Department of Anhui research. Although we all know that both theoretical research and practical activities need to be done by those who work in accounting, in particular the need for talented and capable people. In real life, the same accounting rules and regulations, the same accounting system, why Of the units of accounting work done well, and some units do worse? Of course, the reasons are many, but it is undeniable that the quality of accounting personnel is a major difference. The study of accounting talents written by Zhu Yuping, a young teacher from Hubei Finance and Economics School, put forward that it is of far-reaching significance to fully understand people in accounting activities. This issue will be published in phases to arouse the concern of the accounting profession.