会计人发挥主观能动性对工作是十分必要的。马克思哲学观点认为,主观能动性是人类特有的,动物是不具备主观能动性的。主观能动性又称自觉能动性。会计人的自觉能动性对所从事的事业有着密不可分的关系,直接促进着会计事业的发展。会计人主观能动性的发挥,并能持之以恒,将对会计工作产生巨大效应。现谈谈主观能动性作用对会计工作的关系及影响:一、主观能动性的由来 Accountants to play a subjective initiative is very necessary for work. Marxist philosophy holds that subjective initiative is peculiar to human beings and that animals do not possess subjective initiative. Subjective initiative, also known as self-initiative. The initiative of accountants has a close relationship with the undertaking, which directly promotes the development of accounting. The subjective initiative of accountants can exert its influence and persevere, which will have a huge effect on the accounting work. Now talk about the role of subjective initiative on the accounting relationship and the impact: First, the origin of subjective initiative