【正文】
編號(學(xué)號) 9 / 14淺析網(wǎng)絡(luò)會計人員的職業(yè)素質(zhì)問題摘 要:網(wǎng)絡(luò)會計是會計發(fā)展的趨勢,而從業(yè)人員的職業(yè)素質(zhì) 問題一直是影響網(wǎng)絡(luò)會計發(fā)展的主要問題之一。網(wǎng)絡(luò)時代改變了整個社會經(jīng)濟的生產(chǎn)結(jié)構(gòu)和組織結(jié)構(gòu),打破了以往的企業(yè)管理模式和會計模式, 動搖了傳統(tǒng)會計理論的基本框架。本文從網(wǎng)絡(luò)會計帶給會計人員的挑戰(zhàn)出發(fā), 分析了網(wǎng)絡(luò)會計人員應(yīng)具備的職業(yè)素質(zhì),提出了網(wǎng)絡(luò)會計所面臨的問題,并對網(wǎng)絡(luò)會計人才的培養(yǎng)提出了建議。關(guān)鍵字:網(wǎng)絡(luò),會計,職業(yè)素質(zhì),培養(yǎng) According to the accounting personnel network the porfessional quality of the problemAbstract: Network accounting is the trend of the development of the accounting,and The professional quality of the empioyees is aiways the influence the development of the network one main times have changed the whole social and Organization structure,broke the past enterprise management mode and accounting moder,shaking the basic framework of traditional accounting paper,from the network to the challenge of accounting personnel accounting ,we analyzed the network accounting personnel should possess the professional quality,and put forward the network,the problems of accounting,and accounting personnel training network are proposed..Key words: Network , Accounting , Professional quality ,Training目 錄1 引言 12 網(wǎng)絡(luò)會計對傳統(tǒng)會計人員的挑戰(zhàn) 2 新的會計信息系統(tǒng)將取代傳統(tǒng)的會計工作方式 2 會計職能由核算型轉(zhuǎn)為管理型 2 網(wǎng)絡(luò)會計下會計信息數(shù)據(jù)易產(chǎn)生安全隱患 2 網(wǎng)絡(luò)會計理論缺乏 3 會計人員社會化 3 網(wǎng)絡(luò)會計存在的技術(shù)問題 33 對網(wǎng)絡(luò)會計人