据报载,美国企业家对中国企业谈判队伍中没有财会人员和法律人员感到困惑。我认为,这除了与我国企业领导对财会工作重视不够外,与财会人员自身知识结构不无关系。长期以来,产品经济型的财会观念占据统治地位,财会工作只注重单纯的事后核算。随着改革开放的进展,企业由生产型向生产经营型转化,将成为自主经营、自负盈亏、独立核算的商品生产经营者。企业直接面对市场,甚至走向国际竞争大舞台。财会人员单一的核算知识结构,已不能适应日益变化的环境形势的要求,必须向多面型的经营管理知识结构转化。财会人员不仅要精通财会专业知识,还要熟悉本企业及本行业生产经营全过程中有关知识,国家财经 According to reports, U.S. entrepreneurs are puzzled by the lack of financial and legal personnel in the negotiating team of Chinese enterprises. In my opinion, apart from not paying enough attention to the accounting work with the leaders of enterprises in our country, it is not unrelated to the own knowledge structure of financial accountants. For a long time, the concept of product economy accounting dominance, accounting work only focus on simple post-accounting. With the progress of the reform and opening up, the transformation of enterprises from production-oriented to production-management will become the independent producers and sellers of commodities that are self-employed, self-financing, independent accounting. Enterprises directly face the market, and even toward the big stage of international competition. Financial accounting personnel a single accounting structure, can no longer meet the changing needs of the environmental situation, must be multi-faceted business management knowledge structure transformation. Accounting staff not only proficient in accounting professional knowledge, but also familiar with the business and the industry production and management of the whole process of knowledge, the national financial