随着商品经济的不断发展,会计核算、会计分析和会计信息反馈对经营盈亏的影响和作用越来越大。为满足新形势对会计改革的需要,我们认为,财会人员必须尽快实行六个转变。 一、在知识结构上,由“窄浅型”向“广深型”转变 目前,由于大多数在职财会人员属于“土生土长”的,其知识水平具有较大的局限性,知识结构存在两大缺陷:一是知识面偏窄,较少了解本专业之外的相邻知识和各类新兴的边缘知识。二是有系统专业知识的人才比较少。据了解,目前财会队伍中还有不少人未能掌握 With the continuous development of commodity economy, the influence and effect of accounting calculation, accounting analysis and accounting information feedback on operating profit and loss are increasing. In order to meet the needs of the accounting reform in the new situation, we believe that accounting personnel must implement six changes as soon as possible. First, in the knowledge structure, from “narrow” to “Guangshen type” At present, because most of the in-service accounting personnel are “native”, their knowledge level has greater limitations, the knowledge structure has two major drawbacks : First, narrow knowledge, less knowledge of the adjacent professional knowledge and all kinds of emerging edge knowledge. Second, there is less systematic professional knowledge of personnel. It is understood that there are still many people in the accounting team failed to grasp