随着我国改革开放的不断深入、社会主义市场经济体制的逐步建立,会计制度也将进行重大的改革,提高金融会计人员的素质至关重要,势在必行。 会计人员素质是会计人员本职的特征,是会计人员政治思想、职业道德、知识结构、文化水平和业务能力的集中表现,它主要从政治素质和业务素质两个方面来衡量。 With the continuous deepening of China’s reform and opening up and the gradual establishment of a socialist market economic system, the accounting system will also undergo major reforms. It is imperative to improve the quality of financial accountants. The quality of accountants is the characteristic of accountants themselves. It is the concentrated expression of accountants’ political thought, professional ethics, knowledge structure, cultural level and professional ability. It is mainly measured in two aspects: political quality and professional quality.