摘要
市场经济体制下的财政职能与传统计划经济体制下的财政职能既相联系又有质的区别,财政职能的转变需要提高预算会计人员的综合素质以适应其新的要求。论题阐述了财政职能转变对预算会计人员素质的基本要求,要提高预算会计人员综合素质与业务水平,需根据不同情况采取不同的培训方式和途径。
This article starts with a comparative analysis of the planned and the market economy in terms of their institutional mechanisms, and then continues to elaborate on the basic requirements for budget accounting personnel following the transition from the former to the latter. It concludes that it is necessary to upgrade budget accounting personnel to accommodate the demands of the institutional reform on financial functions through propertraining.
出处
《海南大学学报（人文社会科学版）》
CSSCI
2006年第2期270-273,共4页
Journal of Hainan University （Humanities & Social Sciences）
关键词
经济体制
财政职能
预算会计
培训方式
economic institution
financial functions
budget accounting
personnel training
