【正文】
計(jì)改革和發(fā)展的重要戰(zhàn)略之一。但是,由于會(huì)計(jì)人員的專業(yè)素質(zhì)不同,在實(shí)際工作中往往會(huì)做出不同的職業(yè)判斷和選擇,造成會(huì)計(jì)信息質(zhì)量差異。這說(shuō)明,會(huì)計(jì)人員的專業(yè)素質(zhì)不佳也是造成會(huì)計(jì)信息質(zhì)量差異的主觀原因之一。三、提高會(huì)計(jì)人員素質(zhì)的途徑知識(shí)經(jīng)濟(jì)引起社會(huì)經(jīng)濟(jì)的巨大變化,對(duì)會(huì)計(jì)系統(tǒng)的許多方面產(chǎn)生影響,會(huì)計(jì)的基本假設(shè)有了變化,會(huì)計(jì)核算的重心發(fā)生轉(zhuǎn)移,會(huì)計(jì)計(jì)量模式得以改進(jìn)等等,這就需要會(huì)計(jì)人員具有高度的適應(yīng)能力,同時(shí)也需要他們具有不斷創(chuàng)新的意識(shí)和能力。知識(shí)經(jīng)濟(jì)時(shí)代,知識(shí)淘汰速度加快,學(xué)習(xí)不再是人生某一階段受一次性教育就一勞永逸的事情?;畹嚼?學(xué)到老雖是一句俗語(yǔ),可是伴隨著知識(shí)有效期的縮短,自學(xué)校畢業(yè)后若不繼續(xù)汲取新知,則在校所學(xué)知識(shí)將很快成為過(guò)時(shí),或者知識(shí)根本就不夠用。因此,終身學(xué)習(xí)確有其實(shí)質(zhì)上的必要,欲適應(yīng)未來(lái)的會(huì)計(jì)工作,終身學(xué)習(xí)的生活是必不可少的。會(huì)計(jì)人員職業(yè)道德是指會(huì)計(jì)人員在日常工作應(yīng)遵循的行為準(zhǔn)則,是公民道德規(guī)范在會(huì)計(jì)職業(yè)行為和活動(dòng)中的具體體現(xiàn)。無(wú)論何時(shí),高水準(zhǔn)的職業(yè)道德是一名會(huì)計(jì)人員所應(yīng)具備的最基本的素質(zhì),失去它就無(wú)從談起會(huì)計(jì)工作質(zhì)量和會(huì)計(jì)信息。因此要求財(cái)務(wù)人員必須對(duì)照會(huì)計(jì)法規(guī),知法守法廉潔自律。,不斷增加新知識(shí)。后續(xù)教育與提高會(huì)計(jì)人員素質(zhì)有著必然的聯(lián)系,對(duì)于在職人員來(lái)說(shuō),后續(xù)教育是不可避免的。二會(huì)計(jì)人員素質(zhì)不高。只有通過(guò)大規(guī)模的培訓(xùn),提高會(huì)計(jì)隊(duì)伍的政治、業(yè)務(wù)和整體素質(zhì),強(qiáng)制性的定期的繼續(xù)教育學(xué)習(xí)更新知識(shí),才能從根本上扭轉(zhuǎn)我國(guó)會(huì)計(jì)隊(duì)伍的不利局面。轉(zhuǎn)眼間,我已經(jīng)在美麗的師大度過(guò)了三個(gè)年頭。他們使我堅(jiān)定了人生的方向,獲得了追求的動(dòng)力,留下了大學(xué)生活的美好回憶。從論文的選題到結(jié)構(gòu)安排,從內(nèi)容到文字潤(rùn)飾,都凝聚了她大量的心血。李老師這種一絲不茍的負(fù)責(zé)精神,使我深受感動(dòng)。她常教導(dǎo)我要志存高遠(yuǎn),嚴(yán)格遵守學(xué)術(shù)道德和學(xué)術(shù)規(guī)范,為以后的繼續(xù)深造打好堅(jiān)實(shí)的基礎(chǔ)。In an adorable video showing his first trip to the beach, Duncan Lou Who can been seen excitedly galloping along the sand and paddling in the Lou Who的狗第一次來(lái)到海邊的場(chǎng)景,他興奮地在沙灘上飛奔、或是趟水嬉戲。Despite only having front limbs, the boxer is able to not only balance, but also run really fast and play with the other dogs that joined him for the ,Duncan不僅能讓自己保持平衡,還能快速奔跑,和其余同他一起遠(yuǎn)足的狗 狗玩耍。His owners, who posted the video on YouTube, said he has a wheelchair but doesn39。39。 his owners said. “我們讓他自由地用兩條腿行走?!敝魅藗冋f(shuō)。Duncan39。trooper39。s Facebook page: 39。s happy, healthy and as far as he knows, normal too.39?!?9。t built to have back legs and that39。 “他如果能有四條腿當(dāng)然最好,但是他天生就失去了后肢,這也沒(méi)什么關(guān)系,無(wú)論是他還是我們都已經(jīng)適應(yīng)了這一點(diǎn)。m thankful to PSG for giving me the opportunity to continue but I feel now is the right time to finish my career, playing at the highest level. If you had told me as a young boy I would have played for and won trophies with my boyhood club Manchester United, proudly captained and played for my country over one hundred times and lined up for some of the biggest clubs in the world, I would have told you it was a fantasy. I39。t have achieved what I have done today without my family. I39。 sacrifice, which made me realise my dreams. I owe everything to Victoria and the kids, who have given me the inspiration and support to play at the highest level for such a long period. I also want to thank Simon Fuller and his team for their continued support. I want to thank all my teammates, the great managers that I had the pleasure of learning from. I also want to thank the fans who have all supported me and given me the strength to succeed. Nothing will ever pletely replace playing the game I love, however I feel like I39。m genuinely excited about what lies ahead. I39。s my time to give back.16