会计工作是以提高经济效益为目的的经济管理活动.会计工作能否搞好,具有严格的主观、客观条件的要求.主观条件要求会计工作人员要具有对经济活动的事前预测、事中控制、事后考核分析的各种技能,要求会计工作人员深谙现代经济管理、现代科学技术知识.这样要求不是为了去取代经济师、工程师的职责,而是要成为一个善于理财、聚财的精明的会计师.这种主观条件的形成,从时间上看,是几代人的问题;从空间上看,是整个社会的问题.但是,会计工作者本身必须朝朝夕夕,艰苦努力.然而,会计工作人员的这种艰苦努力,需要具备一定的客观条件才能发挥作用.我觉得,下面几个问题应该引起重视: Accounting work is to improve economic efficiency for the purpose of economic management activities.Accounting work can do a good job, with strict subjective and objective requirements of the subjective conditions require accounting staff to have an economic forecast before the event, control things, Post-examination and analysis of the various skills require accounting staff familiar with modern economic management, modern science and technology knowledge.This requirement is not to replace the economist, engineer’s responsibility, but to become a good financial, rich financial savvy accountants The formation of this subjective condition is, from a time point of view, a matter of several generations and a problem of society as a whole, but accounting workers themselves must make painstaking efforts in the face of the times, however, the accounting staff This hard work requires some objective conditions to work, and I think the following issues deserve our attention: