随着我国经济的不断发展,对于我国的无论是企业还是事业单位的财会人员的专业素养提出了比以往任何一个时期都要高的要求。一个企业的财务会计人员的专业素养很大程度上决定了企业未来发展的空间。因此,对于一个企业来说,提高财务管理水平,提高财会人员的专业素养对于企业的发展具有着重要的作用。 With the continuous economic development in our country, the professional qualifications of the financial accountants in our country, whether enterprises or institutions, have come up higher than ever before. The professionalism of an enterprise’s financial accounting staff largely determines the space for the future development of the enterprise. Therefore, for an enterprise, to improve the level of financial management and improve the professionalism of accounting personnel for the development of enterprises has an important role.