关于会计人员从业能力提升的建议  

Analysis on the Suggestions to Improve the Professional Ability of Accountants

作　　者：林青仪 刘要红[1] Qingyi Lin;Yaohong Liu(School of Economics and Management,Liaoning institute of science and technology,Benxi,Liaoning,117004,China Abstract)

机构地区：[1]辽宁科技学院经济与管理学院,辽宁本溪117004

出　　处：《经济管理学刊（中英文版）》2024年第3期74-77,共4页Economic Management Journal

摘　　要：会计人员是经济管理过程的重要组成要素。近年来,随着经济的迅猛发展,许多旧的会计理念被“去其糟粕”,风险规避、资本运营等新的会计理念、方法随之显现,传统的会计理论无法适应社会经济发展的进程。为了使会计从业人员在终身学习中不断提升自身能力,同时更好的融入经济变化局势并促进经济发展,会计人员从业能力的提升和加强显得尤为重要。Accounting personnel are an important element in the process of economic management.In recent years,with the rapid development of economy,many old accounting concepts have been"discarded",and new accounting concepts and methods such as risk aversion and capital operation have emerged.Traditional accounting theories cannot adapt to the process of social and economic development.In order to improve the ability of accounting practitioners in lifelong learning,and at the same time better integrate into the changing economic situation and promote economic development,it is particularly important to enhance and strengthen the ability of accounting practitioners.

关 键 词：会计人员 从业能力 提升 

分 类 号：F23[经济管理—会计学]