会计人才评价的探讨（Discussion on Evaluation of accounting talents）.doc

会计人才评价的探讨（Discussion on Evaluation of accounting talents） Discussion on Evaluation of accounting talents Discussion on Evaluation of accounting talents 2008-12-20 15:11:08 I. Evaluation of accounting personnel knowledge Middle and senior accounting personnel (including CPA) belong to the professional and technical personnel, and their behavior directly affects the economic order and economic development at the same time, the accounting is more important, people pay more and more attention to their professional conduct and practices. Therefore, the social demands for them are higher and higher, and the requirements of knowledge mainly include: knowledge reserve ability and knowledge renewal ability. Knowledge reserve ability, that is, accounting, auditing, financial management, finance, law, tax accounting information system design and maintenance of knowledge. The ability to update knowledge is to grasp the changes of laws and regulations in a timely manner, to understand the frontier dynamics of discipline development, and to update the knowledge system in a timely manner. Professional knowledge is the characteristic of accounting personnels knowledge structure. Without this professional knowledge, accountants can not become accountants. However, one of the important characteristics of modern accounting business is comprehensiveness. This feature requires that the knowledge structure of accounting personnel should not be confined to this major, but not only in a certain depth but also in a certain extent. In addition to basic professional knowledge and skills, we should master the knowledge of current policy and financial and taxation knowledge, bank financial knowledge, document writing knowledge, enterprise knowledge and knowledge of computer operation, business knowledge, statistics knowledge, foreign language reading and writing knowledge, foreign trade knowledge; understand the traffic geography knowledge, knowledge of laws and regulations advertising, public