知识经济社会,使会计人员能力从专才到复合型会计人才转型迫在眉睫。复合型会计人才应具备学习能力、创新能力、职业判断能力和现代化的信息加工、整理、分析能力;具有风险意识和诚实守信品格,是知识经济社会对会计人员能力的特殊要求,是会计人员能力发展的目标模式。 Knowledge economy and society, making the transformation of accounting personnel ability from a specialist to a composite accountant is imminent. Complex accounting personnel should have the ability of learning, innovation, professional judgment and modern information processing, collation and analysis capabilities; with risk awareness and honesty and trustworthiness personality, is a knowledge-based economy and social accounting personnel ability to special requirements, is the ability of accountants Development of the target model.