| 论会计人员能力框架 |
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| 引用本文： | 陈检生.论会计人员能力框架[J].邵阳学院学报(社会科学版),2005,4(3):35-37. |
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| 作者姓名： | 陈检生 |
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| 作者单位： | 邵阳学院,湖南,邵阳,422000 |
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| 摘 要： | 会计做为一门古老而又年轻的科学，随着社会生产力的发展而发展。会计人员是会计科学发展的推动者，又是它不断发展的被动适应者，客观上要求会计人员具备会计科学不断发展的知识和能力。文章立足现实，展望未来，认为会计人员应具备八个方面的能力。
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| 关 键 词： | 会计人员 能力 框架 |
| 文章编号： | 1672-1012(2005)03-0035-03 |
| 修稿时间： | 2004年10月18 |
On Accountant's Ability Framework |
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| CHEN Jian-sheng.On Accountant''''s Ability Framework[J].Journal of Shaoyang University:Social Science,2005,4(3):35-37. |
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| Authors: | CHEN Jian-sheng |
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| Abstract: | As an old and young science, Accounting has been developing with social productivity development. Accountants are both promoter of accounting science and its adapter, which objectively demands that accountant should have ability to adapt to consistent development of accounting science. According to the present circumstance and looking ahead to the future, this artcle discusses the abilities that accountant should have from eight aspects. |
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| Keywords: | accountant ability framework |
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