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近几年来,报刊、文件中谈论会计人员素质不高的地方很多,谈论的内容,大都是说会计人员中专科学校毕业的人少,大专院校毕业的更少,专业知识水平低;年老、年青的多,中间层人少,处于青黄不接的状态,况且年老的知识也有些老化,年青的缺乏专业知识训练。集中到一点,就是会计人员素质不高或者素质差。但会计人员究竟应该具备那些素质呢?系统成文的资料尚不多见,然却很有谈论的必要。现就管见所及,谈些肤浅看法,抛砖引玉,共同探讨。
In recent years, newspapers and periodicals have talked about the poor quality of accountants. The content of the talk mostly states that fewer accountants graduated from technical secondary schools, fewer graduates from tertiary institutions, and lower levels of professional knowledge. , Young and more middle class less, in a state of lack of access, in addition to old age knowledge also some aging, young lack of professional knowledge training. Focus on the point that the quality of accounting staff is not high or poor quality. However, accounting personnel should have those qualities after all? The system is not yet formalized information, but it is very necessary to talk about. Now I can see, talk about some superficial view, start a discussion, to discuss.