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会计工作的主体是人,在现代会计管理中,会计人员起决定性的因素.只有不断提高会计人员的素质,才能保证会计职能的实现.因此,会计人员的素质成为现代会计管理的关键.虽然会计工作的质量与会计理论的发展、国家的财经制度等密切相关,但最终起决定作用的还是人,是会计人员的价值取向、知识水平、道德准则、思想觉悟等.为适应我国经济发展的需要,会计人员的素质应该是业务技术素质、文化素质和政治思想素质(即职业道德)的有机统一,达到德、才、识兼备,这是实现会计职能的基础,也直接影响会计信息的质量和会计管理水平
Accounting is the main body of the people in the modern accounting management, accountants play a decisive factor.Only by constantly improving the quality of accountants in order to ensure the realization of accounting functions.Therefore, the quality of accounting staff has become the key to modern accounting management.Although accounting The quality of the work is closely related to the development of the accounting theory and the state’s financial system, but the ultimate decisive factor is the value orientation, the knowledge level, the moral standards, the ideological consciousness, etc. In order to meet the needs of our country’s economic development , The quality of accountants should be the organic unity of business technical quality, cultural quality and political ideological qualities (ie, professional ethics), achieving the combination of virtue, talent and knowledge, which is the basis for the realization of accounting functions and also directly affects the quality of accounting information and Accounting management level