辽宁小企业会计人员素质调查分析  

Investigation and analysis of accountants'quality in Liaoning small enterprises

作　　者：吴世飞[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116000

出　　处：《辽宁工程技术大学学报（社会科学版）》2008年第4期383-385,共3页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：针对辽宁小企业会计人员素质的发展现状,对辽宁省百余家小企业会计人员进行了访谈和问卷调查,结果显示:大多数小企业会计人员都存在诸如年龄结构和职称结构不合理、知识老化、学历层次偏低、职业道德和业务素质低下等问题,直接影响了小企业会计信息质量及小企业自身的发展。In view of the development status of the small enterprises accountants, by interview and questionnaire,researches are carried out. Results are as follows：most accountants in small enterprises in Liaoning province have some problems such as the unreasonable age structure,professional titles structure, knowledge aging,low degree of education and professional ethics, poor quality of accounting staff. Such problems directly affect the information quality and own development of small enterprises.

关 键 词：小企业 会计人员素质 职业道德 业务水平 

分 类 号：F234[经济管理—会计学]