摘要
随着高等教育的高速健康发展，本文根据会计的产生与变革，阐述了会计由核算型向管理型转变的过程，指出了高校财会人员综合素质方面存在的问题，提出了按高校发展和人才开发的基本规律，为高校实现跨越式发展，树立“以人为本”的理念，尽快培养一批适应现代高校发展需要的高素质的财务管理人才．
In the new era, the financial affairs in tertiary schools have become more and more complicated. The strengthening of finance management has become more and more important. This paper expounded on the functions and personal qualities of accountant in different times and proposed a few measures for the training of qualified finance personnel.
出处
《陇东学院学报（自然科学版）》
2007年第2期117-119,共3页
Journal of Longdong University:Natural Science Edition
关键词
高校
会计
财务管理
tertiary school
accountant
finance management
