【摘要】 在单位内部会计职业可以划分为出纳、财产物资核算、往来结算、工资核算、资金核算、财务成果核算、总账报表、稽核、主管、总会计师等多个会计岗位,这些会计岗位都需要基本的会计从业能力。另外,不同会计岗位之间能力要求存在着层次性、递进性。还有,单位的特点不同,规模大小不一样,对会计从业人员的能力要求也表现出差异性。明确这些不同的能力要求,对开展会计分层教育,提高教育的针对性,防止教育资源的浪费,具有重要的现实意义。更多还原

【Abstract】 The accounting occupation can be divided into many posts, such as cashier, property and materials accounting, current account, wages accounting, funds accounting, results of financial affairs accounting, total account report, checking, charge and chief accountant, etc. These posts all need the basic ability of being a accountant. In addition, the requirements of the ability between the different posts exist the different levels and increasing progressively. Still more,the characteristics and scales of different units have all kinds of differences. It shows the divergence to require the accountant’s abilities. So defining the different ability request has important and practical significance. It can make us to develop the accounting education in levels, improve the aim of the education and prevent the materials of education from wasting.更多还原