论高层次会计工作者的能力与培养措施  

CAPABILITIES OF ADVANCED ACCOUNTING PERSONNEL AND MEASURES FOR PERSONNEL TRAINING

作　　者：刘文锦[1] 

机构地区：[1]成都电子机械高等专科学校工商管理系,四川成都610031

出　　处：《西南石油大学学报（社会科学版）》2011年第6期76-80,6-7,共5页Journal of Southwest Petroleum University(Social Sciences Edition)

摘　　要：只有高层次的会计工作者才能成为高水平的经济管理人才,高层次会计人才应具备基础素质和专业能力,我国企业管理需要大量高端会计人才,但目前高层次会计人才依然稀缺。从高层次的会计工作者应具备的能力入手,提出了培养高层次会计工作者的措施设想:优化课程设置,建立一套科学的课程体系;改革传统的教学方式与手段;加强会计操作、实训与实验教学环节和提高教师的知识水平和学术造诣。Advanced accounting personnel are in great demand as only accountants of advanced level are adequate for high-rank executives in enterprises.However,at present,such personnel are in short supply in China.The author of this paper,starting with the capabilities necessary for advanced accounting personnel,present his suggestions concerning the training of advanced accounting personnel:establishing a scientific course system,reforming the traditional teaching methods,strengthening accounting training in practice and improving teachers' academic level.

关 键 词：会计工作者 培养设想 高端会计人才 会计专业能力 会计基础素质 

分 类 号：F272.92[经济管理—企业管理]