会计人员应当具备较强的综合分析能力,对企业经济事项必须进行多方面的考虑,就事项的经济实质进行深入剖析,对事项处理流程的完善提出合理建议,从财务管理、税务筹划等专业角度全面评估实施方案的可行性,在此基础上对会计处理做出正确判断,并充分发挥决策辅助职能。 Accountants should have a strong ability of comprehensive analysis, the enterprise economic matters must be considered in many aspects, on the economic nature of the matter in-depth analysis, the matter processing flow to improve the reasonable advice, from the financial management, tax planning professionals point of view Evaluate the feasibility of implementing the plan in an all-round way, make correct judgment on the accounting treatment on this basis, and give full play to the auxiliary functions of decision-making.