现在,有些企业财务整顿验收不合格或要留题补课,都把责任推到财会人员素质太差这个问题上,是真的这样吗?我觉得按照现在的实际情况,不能笼统地说“财会人员素质差”. 解放初期天津一机行业财会人员约1,000多人,现在已有2,261人,过去财会人员中受过大中专教育的很少,有些还是原来的“帐房先生”.现在我局财会人员在专业上达到大中专毕业水平的占22.10%,还有21%的人员正在大中专进修.参加过短期培训的尚未计算在内. 我认为,企业财务人员应分为三层.总会计师 Now, some enterprises do not accept the financial consolidation inspection or make up for remedial classes, all put the responsibility to the poor quality of financial personnel on the issue of this is really so? I think in accordance with the present situation, can not generally say that “accounting staff Poor quality. ”In the early liberation of Tianjin, a machine industry accounting staff of about 1,000 people, now 2,261 people, in the past finance and accounting personnel received college education is very small, some still the original“ accountant. ”Now I Bureau Accounting Personnel in professional attainment of college graduates accounted for 22.10%, there are 21% of personnel are college education .To participate in short-term training has not been included .In my opinion, corporate finance staff should be divided into three layers. Accountant