| 财会人员观念创新研究 |
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| 引用本文： | 步淑段. 财会人员观念创新研究[J]. 当代经济管理, 2002, 24(2): 71-73 |
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| 作者姓名： | 步淑段 |
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| 作者单位： | 石家庄经济学院,财会系,河北,石家庄,050031 |
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| 摘 要： | 财务人员的观念直接决定着其价值取向和经济效益好坏 ,因此 ,会计人员应冲破观念之误区 ,更新现代理财理念 ,适应国内外日益竞争激烈的会计市场。这是提高我国企业会计工作的首要问题。
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| 关 键 词： | 理念 观念 时间价值 风险报酬 |
| 文章编号： | 1003-3920(2002)02-0071-03 |
| 修稿时间： | 2002-02-27 |
A New Study on the Ideological Innovation of Financial Accountants |
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| BU Shu-duan. A New Study on the Ideological Innovation of Financial Accountants[J]. Contemporary Economic Management, 2002, 24(2): 71-73 |
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| Authors: | BU Shu-duan |
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| Abstract: | The economic results of an enterprise and its value choice are determined by the ideological considerations of financial accountants.Therefore,financial accountants shoud smash the bonds of tradition and learn the new way of managing financial affairs so as to fit in with the needs of the accounting market. |
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| Keywords: | conception ideology the time value of money risk and return |
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