会计人员素质的研究

会计人员素质的研究
 
摘 要：随着加入WTO的实现和世界经济1体化的逐步形成，我国改革开放和社会主义市场经济建设进入了1个新的阶段。市场经济是信用经济，市场经济越发达，会计人员素质越重要，它对会计人员的职业生涯，对社会经济生活具有重要的意义。要成为1个优秀的社会主义会计人员，就必须具备各个方面的职业素质。本文阐述了会计人员应具备的素质，会计人员素质的重要性，分析了当今我国会计人员素质现状，然后论述了提高会计人员素质的途径。

关键词：会计人员；业务素质；职业道德

The Research of Accounting Personnel Quality
 
Abstract: With China entering into WTO, the reform and opening and socialist market economy in China enter a new stage. Market economy is credit economy. The more developed market economy is, the more important the quality of accounting personnel is. Good qualities will be of great value for the career of accounting personnel and social and economic life. To be an excellent accountant, one should be equipped with many different professional qualities. This paper illustrates the qualities accounting personnel should have and the importance of these qualities, analyzes current situation of accounting personnel’s qualities in China, and finally explores several ways to improve the quality of accounting personnel.

Key words:  accounting personnel      professional quality     professional ethics