新会计环境下中小企业会计人员职业能力略谈  

Discussion on the Occupational Competency of Accountants in Small Medium Enterprises under the New Accounting Environment

作　　者：李文兰[1] 

机构地区：[1]广西职业技术学院,广西南宁530226

出　　处：《广西职业技术学院学报》2009年第5期77-79,共3页Journal of Guangxi Vocational and Technical College

摘　　要：随着新会计准则的颁布与实施,中小企业会计人员职业能力问题愈显突出。诚信执业能力、职业判断能力、信息处理能力、管理能力和终身学习能力是中小企业会计人员新形势下应具备的能力。With the issue and implementation of the new accounting postulates,the problem of occupational competency for the accountants in small medium enterprises is becoming more and more important . The accountants in small medium enterprises should possess various occupational competencies,such as being a honest accountant,professional judgment,information processing capability,management ability and competences for lifelong learning and so on.

关 键 词：新会计环境 中小企业 会计人员 职业能力 

分 类 号：F233[经济管理—会计学]