最近,一连串的经济大案要案频繁曝光,触目惊心,充分暴露出财政、财务管理中的漏洞及薄弱环节,也反映出目前庞大的会计队伍在人员素质、从业资格、工作效率等方面已无法适应经济高速发展的要求。对此,财政部门必须引起高度重视,严格按照新《会计法》的要求,采取切实、果断的措施,对在职会计人员进行必要的整治与清理,以净化整个会计队伍。一要从人员上净化,利用会计从业资格“清理”会计队伍,毫不留情。根据《会计法》第38条的规定,从事会计工作,必须取得会计从业资格证书;根据财政部会计从业资格管理的有关规定,未取得会计证的人员,各单位不得 Recently, a series of major economic cases have been exposed frequently and shockingly, which fully exposed the loopholes and weak links in the financial and financial management. It also reflected that the huge accounting team has been unable to adapt to the economy in terms of personnel quality, professional qualifications and work efficiency. Rapid development of the request. In this regard, the financial sector must attach great importance to strict accordance with the new “Accounting Law” requirements, take effective and decisive measures, on-the-job accountants to carry out the necessary rectification and clean-up, in order to purify the entire accounting team. A purge from the staff, the use of accounting qualification “clean ” accounting team, mercilessly. According to the provisions of Article 38 of the Accounting Law, engaged in accounting work, must obtain the qualification certificate of accounting practice; according to the relevant provisions of the Ministry of Finance accounting qualification management, without obtaining the accounting certificate of personnel, the units may not