合格会计人员应具备的素质（Quality of qualified accounting personnel）.docVIP

合格会计人员应具备的素质（Quality of qualified accounting personnel） Study on the modern enterprise accounting personnel should have the ability and quality [Abstract] Nowadays the society is in a period of rapid development, and is also a highly developed social economy internationalization and the information society in the future. From the superficial point of view, the social division of labor occupation will be more and more sophisticated, more and more professional, but deep mining, each occupation ability requirements are in the high-end professional to improve the comprehensive ability. An accountant is no exception, the new economic conditions, accounting personnel not only have professional knowledge, but also have good occupation ethics, broad enough knowledge reserves and occupation analysis and judgment ability, good coordination ability, computer information processing ability and lifelong learning consciousness etc.. [keyword] accountant; accounting information quality; ability; With the rapid development of market economy, enterprises are facing more and more challenges, competition intensified. Provided that the accounting work of accounting information is the important basis to forecast and decision, is basically reflect the daily operation of the enterprises, has the positive significance of authenticity and validity of the accounting information for enterprise survival and development, and is one of the important means to improve the competitiveness of enterprises. [1] high ability and quality of accounting personnel is the premise and guarantee the high quality of accounting work and improve accounting personnels ability and quality, to strengthen the internal management of enterprises, play an important role in improving the competitiveness of enterprises. So the modern enterprise accounting personnel should possess the following qualities: A good occupation moral quality The accounting occupation morals is the basic requirements of the accountant occupatio