本文阐述了会计的职业定位及企业管理者应具备的个人素质,深入讨论了会计在企业管理中的职能及作用,在此基础上探索了会计与企业管理者的内在联系,探寻了会计成长成为企业管理者的途径,从而能够更好地利用会计为企业的发展提供智力支持,同时也拓宽了会计从业人员的职业上升通道。 This article expounds the occupational orientation of accounting and the personal qualities enterprise managers should have, discusses the function and function of accounting in enterprise management in depth, explores the internal connection between accounting and enterprise managers, and explores how accounting growth becomes Enterprise managers, so as to be able to make better use of accounting for the development of enterprises to provide intellectual support, but also broaden the career path for accounting practitioners.