知识经济时代,人们面对的都是知识含量较高的产品和服务。如何使用知识产品和从事服务主作,取决于每个人把知识转化为技能的能力,即知识丰富并具有较强的转化能力,将其物化在所从事的产品或服务中。知识经济时代,会计的空间拓展越来越广阔,对会计人员能力的要求也越来越广泛、全面、多样。要求会计人员不仅要有深厚的业务知识。还必须具有计算机、网络技术的应用能力、职业判断能力、综合控制能力、创新能力和终身学习的能力。 (一)会计人员应具有计算机、网络技术的应用能力 企业会计人员不仅是会计数据的加工者、会计信息的输出者,而且是对接收到的会计信息进行分析的参与决策者。知识经济的发展、网络技术的出 In the era of knowledge-based economy, people are confronted with products and services with high knowledge content. How to use knowledge products and service master depends on each person’s ability to convert knowledge into skills, that is, knowledge-rich and strong transformation ability, which can be embodied in the products or services they are engaged in. In the era of knowledge-based economy, the accounting space is expanding more and more widely, and the requirements on the ability of accountants are also more and more extensive, comprehensive and diverse. Requires accountants not only have a deep business knowledge. Must also have computer, network technology application ability, occupation judgment ability, comprehensive control ability, innovation ability and lifelong learning ability. (A) accounting personnel should have the computer, network technology application ability Accounting staff not only accounting data processors, accounting information output, but also to receive the accounting information analysis of the participating decision-makers. Knowledge economy development, network technology out