会计人员是会计工作的直接承担者。会计人员的素质状况,直接影响会计工作的整体水平,在一定程度上也影响经济管理水平。会计人员的素质可以概括为两部分,即业务素质和政治素质。近年来,随着人们对会计认识的不断提高,对会计队伍的业务素质问题日益重视,推动了会计工作水平的不断提高。但是,由于种种原因,提高会计人员政治素质问题,却没有得到应有的重视,严重影响甚至部分抵消了因业务素质提高而提高的会计工作水平,更有个别会计人员走向了事物的反面。这对于会计工作乃至整个经济建设来 Accounting staff is the direct undertaker of accounting work. The quality of accountants directly affects the overall level of accounting work, to a certain extent, also affect the level of economic management. The quality of accounting staff can be summarized as two parts, namely, business quality and political quality. In recent years, with the continuous improvement of accounting standards, people pay more and more attention to the professional qualifications of accounting teams and promote the continuous improvement of accounting standards. However, due to various reasons, to improve the political quality of accountants, but did not get due attention, seriously affected or even partially offset by the improvement of professional quality of accounting work to improve, more individual accounting personnel to the opposite of things. This is for accounting work and the entire economic construction