摘要
当前一些会计人员的素质与经济快速发展的要求极不相称,存在文化素质和道德素质普遍偏低、法制观念淡薄、专业知识老化、综合能力不强等问题。影响会计人员素质的既有外部环境因素,也有会计人员自身因素。因此,必须加强对会计人员的文化素质和道德素质教育,增强会计人员创新意识、服务意识和竞争意识,健全会计人员监督机制、激励机制和处罚机制,从而优化会计人员素质。
At present, the quality of many accountants is utterly unsuited to the requirements of rapid eco- nomic development. There are many problems from the accountants themselves such as low educational and moral quality, weak legal sense, outdating professional knowledge, and limited capabilities. Besides the a- bove, external factors should not be neglected. Therefore, it is very necessary for the accountants to strength- en their educational and moral education, increase their awareness of innovation, service and competition, and perfect supervision, incentive and punishment mechanism so as to achieve the optimization of account- ants.
出处
《黄石理工学院学报（人文社科版）》
2012年第2期25-28,共4页
Journal of Huangshi Institute of Technology:Humanities and Social Sciences
关键词
会计人员
职业素质
优化
accountant
occupational quality
optimization
