| 财会人员创造价值的特殊性阐释 |
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| 引用本文： | 李洁. 财会人员创造价值的特殊性阐释[J]. 温州职业技术学院学报, 2007, 7(3): 20-22 |
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| 作者姓名： | 李洁 |
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| 作者单位： | 温州职业技术学院,财会系,浙江,温州,325035 |
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| 基金项目： | 2006年温州市科技计划项目(R20060047) |
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| 摘 要： | 财会人员为企业创造价值具有其特殊性,即一方面与企业其他业务部门之间相互交融配合,为企业"创造价值"发挥着积极作用;另一方面又借助于自身独特的地位直接为企业创造价值。从会计信息的属性和会计职能的转变视角较好理解财会人员创造价值的特殊性。
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| 关 键 词： | 会计信息 会计职能 创造价值 |
| 文章编号： | 1671-4326（2007）03-0020-03 |
| 修稿时间： | 2007-03-16 |
A Special Interpretation of the Value Created by Financial and Accounting Personnel |
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| LI Jie. A Special Interpretation of the Value Created by Financial and Accounting Personnel[J]. Journal of Wenzhou Vocational & Technical College, 2007, 7(3): 20-22 |
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| Authors: | LI Jie |
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| Abstract: | The value created by financial and accounting personnel has its specialty. On one hand, they cooperate with other sections of the enterprise and play an active role in "creating value" for the enterprise. On the other hand, they create value for the enterprise directly by relying on their unique position. We can better understand the value created by financial and accounting personnel from the perspectives of the feature of accounting information and the change in the function of accounting. |
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| Keywords: | Accounting information Accounting function Value creation |
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