對會計(jì)人員素質(zhì)問題的研究畢業(yè)論文-全文預(yù)覽
【正文】 n social economic environment, discusses its characteristics, influence factors and principle. Finally, analyses the present situation of the accounting professional judgment, and puts forward the measures to improve the accounting professional judgment. Key Words： the accounting professional judgment； new accounting standards； influence factors； principle； measures 高等教育自學(xué)考試畢業(yè)論文 III 目 錄 摘 要 ..................................................................................................................................... I ABSTRACT ............................................................................................................................... II 緒 論 ...................................................................................................................................... 1 一 .對會計(jì)人員的素質(zhì)要求 ....................................................................................................... 2 （一）需要通曉專業(yè)理論 ................................................................................................. 2 熟悉會計(jì)基本理論 .......................................................................................... 2 掌握會計(jì)應(yīng)用理論 .......................................................................................... 2 （二） 樹立新穎的會計(jì)觀念 ........................................................................................... 2 （三）掌握最新的會計(jì)信息處理技術(shù) ............................................................................. 3 （四）提高職業(yè)判斷能力 ................................................................................................. 3 （五）提高職業(yè)道德意識 ................................................................................................. 3 二 .影響會計(jì)人員素質(zhì)的因素 ................................................................................................... 3 （一）會計(jì)人員自身素質(zhì)較低 ......................................................................................... 4 （二）會計(jì)人員法制觀念淡薄 ......................................................................................... 4 （三）會計(jì)人員思想道德 素質(zhì)不高 ................................................................................. 4 三 .提高會計(jì)人員素質(zhì)的途徑 ................................................................................................... 4 （一）改善會計(jì)職業(yè)的所處環(huán)境 ..................................................................................... 5 （二）加強(qiáng)會計(jì)人員業(yè)務(wù)素質(zhì) ......................................................................................... 5 （三）加強(qiáng)后續(xù)教育培訓(xùn)和考核 ..................................................................................... 6 （四）實(shí)行崗位輪換制度 ................................................................................................. 6 （五）努力提高會計(jì)人員職業(yè)道德素質(zhì) ....................
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