知识经济时代提高会计人员素质的路径分析摘要二十世纪是知识经济占据主要位置的时期。此类经济形式的出现，表示大众社会逐渐进入以知识资源为基础的全新时期，因此造成全球政治、社会的彻底改革与现实经济环境的明显改变。在持续变化的全新时期，知识经济开始深刻作用于当代会计系统的众多部分。伴随市场经济的持续创建与发展，会计活动在发展我国经济中的位置与功能更加突出，对会计信息的质量标准更为严苛。会计人员是会计数据重要参与者，乃至是创造者，因此就需要会计人员具备较高的素养、熟悉业务，进而从根源上确保会计数据的较高质量，提升会计活动的现实效率。此外，国内市场经济变化较快，表现出特殊性，所以需要当前众多会计人员重视会计标准，会计法律的改变，需要适应当前经济环境。本文最先叙述了当前国内会计人员素质问题的情况和其影响，此外根据国内当前会计环境对工作人员素养现状得知，职员知识储备不足、业务素养不高、思想素养、法制观念需要持续强化。本文指出，需要站在会计人员文化素质培育、法律条文、严苛的监督制度等多个部分提升会计人员的综合素养，促使会计活动在我国市场经济中彰显积极影响。关键词：知识经济；会计人员；素质AbstractWiththegradualestablishmentanddevelopmentofmarketeconomy,thepositionandroleofaccountingindevelopingsocialistmarketeconomyismoreandmoreimportant,andthequalityrequirementofaccountinginformationisalsohigherandhigher.Accountantsaretheprimarycontactsandevencreatorsofaccountinginformation,whichrequiresaccountantstohaveexcellentqualityandskilledbusiness,soastoensurethehighqualityrequirementsofaccountinginformationfromthesource,sothataccountingworkcanbecarriedouteffectively.Atthesametime,China'smarketeconomychangeconstantly,hasuniquecharacteristics,soweneedtopayattentiontoaccountingpersonnel,accountingstandards,accountingchangesinthelaw,inordertocompletestrategytomeetthechallengeofmarketeconomy.ThispaperfirstintroducesthecurrentsituationandinfluenceofAccountants'qualityinourcountryatfirst.Atthesametime,combinedwiththecurrentsituationofaccountingworkinourcountry,thequalityofAccountantsisdeeplyresearchedandanalyzed.Theauthorthinksthatweshouldimprovetheoverallqualityofaccountantsfromtheaspectsofaccountingpersonnel'sculturalqualityeducation,lawsandregulations,strictsupervisionmechanismandsoon,sothataccountingcanplayanimportantroleinthesocialistmarketeconomy.Keywords:theeraofknowledgeeconomy;accountants;teamqualityestablishment目录1绪论.....................................................................................................................11.1研究的背景和意义..................................................................................11.1.1研究背景......................................................................................11.1.2研究意义......................................................................................11.2文献综述..................................................................................................21.2.1国外文献综述...............................................................................21.2.2国内文献综述...............................................................................21.2.3文献述评.......................................................................................41.3研究的主要内容和方法..........................................................................41.3.1研究内容.......................................................................................41.3.2研究方法.............................................................
