四化建设需要“四化”干部,在“四化”干部的特征中有一条叫做专业化.近年来,在差不多所有提到加强财务管理的文件和领导人的讲话中,几乎都谈及目前财会人员少,质量差,青黄不接等问题,提出要加强对财会工作的领导,积极培训财会人员云云.这些都与专业化有关.但是对于财会人员属于专业干部(或者说按科技干部对待),在有的地区和人们的认识上,却不尽一致.以致出现财会干部不搞财会工作,搞财会工作的不是财会干部的反常现象.笔者认识一个财会干部,在企业、事业、行政等单位从事财会工作二十年,又在财政部门搞财务工作三年,这中间还受聘担任过会计教学工作,本 One of the characteristics of the “four modernizations” is called specialization in the four modernizations. In almost all the documents and leaders who mentioned strengthening financial management in recent years, All talked about the current accounting less, poor quality, green and other issues, proposed to strengthen the leadership of the accounting work, and actively training accountants and so on.All these are related with the specialization.However, accounting personnel belonging to professional cadres (or by science and technology cadres Treatment), in some areas and people’s understanding, but not uniform .Therefore, the emergence of accounting cadres do not engage in financial work, engage in financial work is not an anomaly of financial cadres.I know a cadre of accounting, business, career, administration Other units engaged in accounting work for two decades, but also in the financial sector to engage in financial work for three years, this is also employed as accounting teaching work, this