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提高高等学校财会人员的素质是搞好财会工作的首要问题,尤其在当前治理整顿中,加强对财会人员的教育,全面提高其政治素质和业务素质,对搞好财会工作显得尤为重要。为达此目的,国家实行对财会人员的达标升级的考核,这是提高会计人员素质行之有效的措施。而要搞好财会人员的达标升级考核,必须先从财会基础工作抓起,实现财会工作规范化。
Improving the quality of finance and accounting staff in colleges and universities is the most important issue to do a good job in accounting work. Especially in the current rectification, it is especially important to strengthen the education of accounting staff and raise the overall political and professional qualities. In order to achieve this goal, the state has implemented the examination of the escalation of the accounting and accounting personnel standards, which is an effective measure to improve the quality of accountants. And to do a good job accounting experts to upgrade the assessment, we must start from the basic work of finance and accounting, accounting work to achieve standardization.