据调查，目前会计人才的供求状况是，一般性会计人才供大于求，高层次会计人才求大于供。一是懂外语、会电脑、有实际工作能力、有组织才能、善于公关的人才缺乏，二是会经营管理、能运用会计信息协助企业领导人进行筹划决策的开拓性人才缺乏。从人才市场的竞争情况看，考试成 According to the survey, the current supply and demand status of accounting personnel is that the general accounting talent oversupply, and the higher-level accounting talents seek greater than supply. First, to understand foreign languages, computers, practical ability to work, organizational skills, lack of talent in public relations, and second, management, can use accounting information to help business leaders make planning decisions lack of pioneering talent. Judging from the competition in the talent market, examinations become