试论会计人员的智能素质徽州师范学校吴云锦会计在国民经济管理中的地位和作用已日益被人们所认识，随着经济体制改革和会计改革的深入进行，对财务会计工作提出了新的更高的要求，会计人员不仅要求具有人们通常所说的政治素质和职业素质，还应有一定的智能素质。本文拟就... On the Intellectual Quality of Accountants Huizhou Normal School Wu Yunjin The status and function of accounting in the national economy management has been increasingly recognized by people. With the reform of the economic system and the further reform of accounting, a new and more important approach to financial accounting has been put forward High requirements, accounting staff not only requires what people usually call the political quality and professional quality, there should be a certain degree of intelligence. This article intended ...