摘要：在市场经济条件下，从财务会计工作需要出发论述，财务管理人员自身应当具备五种能力和六种意识，阐述了财务会计基本素质。
关键词：财务会计, 能力, 意识, 基本素质
The basic qualities and abilities of the financial accounting staff in the new situation
Abstract: Under the condition of market economy, from the financial accounting work need to be discourse upon, the financial management personnel should have five kinds of ability and six kinds of consciousness, the basic quality of the financial accounting.
Key words: Financial accounting, Ability, Consciousness, Basic quality
目 录
1财务会计人员应具有的五种能力………………………………………4
1.1基础为先、规范管理的能力……………………………………………………4
1.2数字敏锐感的能力……………………………………………………4 1.3原则性和灵活性相结合的能力 ………………………………………………4
1.4睦邻外交，善于沟通的能力……………………………………………4
1.5严谨廉洁、团结创新的能力……………………………………………5
2财务会计人员应具有的六种意识…………………………………………………5
2.1诚信意识……………………………………………………………6
2.2 参谋意识………………………………………………6
2.3竞争意识……………………………………………6
2.4风险意识…………………………………………6
2.5资金时间价值意识…………………………………………………7
2.6资本多元化意识………………………………………7
参考文献…………………………………………………………………………… 8
