目录
2．广州市汇美服装有限公司会计人员的现状…………………………… 1
2.1管理者层次素质不够高…………………………………………. 2
2.2会计信息严重失真…………………………………………….. 2
2.3现行会计制度在构成上不够系统和完善…………………………….. 2
2.4会计人员知识结构不合理，专业素质仍有待提升……………………… 2
2.5会计人员的法制意识不足，道德观念淡薄…………………………… 3
3．汇美公司会计人员素质存在问题的原因…………………………….. 3
3.1监管不力……………………………………………………. 3
3.2教育落后……………………………………………………. 3
3.3觉悟不高……………………………………………………. 4
4．汇美公司会计人员素质要求……………………………………… 4
4.1应当熟练掌握相关的业务知识……………………………………. 5
4.2应当具备职业道德意识…………………………………………. 5
4.3应当熟悉相关法律法规…………………………………………. 5
4.4需要合格的政治素质和过硬的道德素质…………………………….. 5
4.5较强的社会活动能力和协调能力………………………………….. 6
5．提高汇美公司会计人员综合素质途径………………………………. 6
5.1加大力度提高会计人员综合素质………………………………….. 6
5.2对外净化环境………………………………………………… 7
5.3加强监管……………………………………………………. 8
5.4激发会计进取心………………………………………………. 9
Abstract: With the further development of market economy, the accounting information authenticity objectivity is more and more important, but the false and distortion in accounting information are difficult to stop, This problem seriously affect the market order in our country serious influence our country’s market order for this, In order to solve this problem, we must strengthen the construction of legal system in accounting, as well as pay more attention to the construction of personnel quality in accounting. we must pay more attention to the quality of the accounting personnel construction in recent years, Although we do much work in the field of personnel quality of accounting, but the Outcome is not obvious. There are many reasons for this, for example, lack of systematic work is one main reason. So I think we must use the systematic method to pay special attention to the construction of personal quality in accounting. This essay proceeds with the accounting management function, analyzes the exciting problems in personal quality of accounting in China, and provides some recommendations about how to solve those problems.
Keywords: Accounting; The personnel quality; Problems
试论广州市汇美服装有限公司
会计管理职能中会计人员的素质要求
摘要：随着经济市场化的深入发展，会计信息的真实性、客观性越来越重要，但会计工作中的假账问题、信息失真问题却难以禁绝，严重影响了我国的市场秩序。为此，在加强会计法制建设的同时，必须高度重视会计人员的素质建设。近年来，虽然我们在会计人员的素质上做了大量的工作，但效果并不明显。其原因固然很多，但工作的系统性不够，是一个十分重要的原因。因此，本人认为必须用系统的思路抓好会计人员的素质建设。本文从会计管理职能中的会计人员质素入手，分析了我国会计人员素质存在的问题，并提出解决这些问题的相关建议。
关键词：会计；人员素质；存在问题
