浅析中小企业会计人员素质的现状及提升对策.docVIP

本科生毕业论文 浅析中小企业会计人员素质 摘 要 我国的中小企业在经济发展中占有很高的地位，所以中小企业的发展关系到经济的发展，也关系到全国企业的发展，对于中小企业的发展必须特别重视，而会计人员在企业中的位置更是十分特殊，稍有不慎便会酿成大祸，中小企业会计人员的素质就显得尤为重要，中小企业会计人员的素质更是会直接影响到企业管理的管理水平，是衡量企业管理水平的一种方法，提高企业会计人员的素质是企业不可缺少的一个步骤。 本论文着重介绍会计人员素质的形成因素以及现阶段的解决办法，在分析我国中小企业会计人员素质现状之后，提出了培养高素质会计人才的对策建议。目的是为了帮助中小企业会计人员提高自己的素质，从而间接地提高公司的盈余能力。 关键词：中小企业；会计；素质 Abstract Small and medium-sized enterprises of our country occupies an important position in the national economic development, so the development of small and medium-sized enterprises (smes) is related to the development of national economy, but also to the development of the national enterprise, for the development of small and medium-sized enterprises must pay special attention to, and the position of accounting personnel in the enterprise is very special, will lead to serious trouble carelessly a bit, small and medium-sized enterprise accounting personnels quality is particularly important, small and medium-sized enterprise accounting personnels quality but also will directly affect the accounting management, enterprise management level, is the important measure to measure of enterprise management level, so you have to improve the quality of the small and medium-sized enterprise accounting personnel, clarify the responsibilities of accountants. This paper focuses on the formation of the accounting personnel quality factors and solution at present stage, after the analysis of current our country small and medium-sized enterprise accounting personnel quality, puts forward the countermeasures to cultivate high-quality accounting personnel. The purpose is to help small and medium-sized enterprise accounting personnel to improve their quality, thus indirectly improve the companys surplus capacity. Key words：minor enterprises；development accounting；quality 目录 1 绪论 1 1.1 研究背景 1 1.2 研究意义与目的 1 2 中小企业会计人员应具备的素质 3 2.1 专业素养 3 2.2 会计职