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会计人员知识更新,是关系到提高会计人员素质,促进会计改革,建立适应有计划商品经济要求的会计模式中一个重要问题。(一)当前为什么要提出会计人员知识更新问题?个人认为主要理由有:一、是促进提高经济效益的需要。在1988年4月财政部会计事务管理司印发的《会计改革纲要》(讨论稿)中谈到会计改革的总体目标时,首先是要求建立新的会计模式。从服务于计划产品经济的会计模式中解脱
The updating of accounting staff knowledge is an important issue related to the accounting model that enhances the quality of accountants, promotes the accounting reform, and establishes an economy that meets the requirements of a planned commodity economy. (A) Why the current problem of accounting personnel knowledge update? Personally think the main reasons are: First, is to promote the need to improve economic efficiency. When it comes to the overall goal of accounting reform in the “Outline of Accounting Reform” (discussion paper) issued by the Accounting Services Division of the Ministry of Finance in April 1988, the first is to require the establishment of a new accounting model. Relieved from the accounting model that serves the economy of planned products