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《Reform & Openning》 2011-12
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论新企业会计准则环境下对会计人员职业素质的要求

business accounting?new the criterion from 2006 issued that in 2007 implemented to now has carried out more than four years. Period because accounting personnels' professional quality still had the occupational ethics idea weak, the specialized knowledge level not high, the comprehensive skill to be weak and so on reasons, caused the new accounting standards to encounter the hindrance in the actual implementation. This article was introducing briefly new business accounting the criterion implements this environment in the foundation, according to new old criterion to economic work calculation method divergence comparative analysis current accountant jobholders' professional quality existence subject matter. Mainly from strengthens the occupational ethics construction, to raise accounting personnels' competence level and to strengthen accountant the occupation the responsibility to realize three aspects to propose the key to the situation. Enables the new criterion to obtain further smoothly implements.
【CateGory Index】: F233
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【Co-citations】
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