论文部分内容阅读
提高会计人员素质和会计人员工作基础,是实现铁路企业财务管理必不可少的依据和手段,而且提升工作基础是提高会计人员素质的前提保障。从中国铁路总公司到各基层站段对提升会计人员的素质也是越来越重视。近几年由于会计人员职业道德的匮乏造成国内或者国外会计信息失真的一些问题,都广泛引起了我们的关注,为了确保能够保证会计信息的真实性有效性,提高会计人员的职业素养,这是我们在今后的会计人员职业发展中,迫切需要解决的一个问题。
Improving the quality of accountants and the basis of accounting staff work is the indispensable basis and means to realize the financial management of railway enterprises. And to enhance the basis of work is the prerequisite guarantee to improve the quality of accountants. From the China Railway Corporation to the grassroots stations to enhance the quality of accounting personnel is also more and more attention. In recent years, due to the lack of accountants professional ethics resulting in domestic or foreign accounting information distortion of some of the issues that have aroused our concern, in order to ensure that the authenticity of accounting information to ensure the effectiveness of accounting professionals to enhance professionalism, which is In the future career development of accountants, we urgently need to solve a problem.