摘要
21世纪是以高技术、高智能的集中和高度发展为标志的知识经济时代,一些新事物、新业务不仅对现行的财务会计理论产生了巨大的冲击,而且对会计人员也是一个挑战,会计人员必须加强职业道德和业务知识学习,迎接知识经济的挑战,作一名21世纪合格理财人。
The 21 st century is an era of knowledge economy symbolized by the concentration and advanced development of high-tech and high intelligence. Some of the new things and new businesses have not only made great impact on the accounting theory in practice, but also become challenges to accountants. In this case, accountants must strengthen professional integrity and work hard on professional knowledge in order to face the challenges brought by knowledge economy and become qualified accountants in the 21st century.
出处
《河北理工大学学报（社会科学版）》
2005年第3期91-92,共2页
Journal of Hebei Polytechnic University:Social Science Edition
关键词
知识经济
职业道德
综合素质
职业判断力
竞争意识
knowledge economy
professional integrity
combined quality, professional judgement
sense of competition
