会计从业资格,是指从事会计工作所应具备的专业条件和资格,根据《会计法》的规定,从事会计工作的人员必须取得会计从业资格证书。这是对会计从业资格作出的法律规定。作出这样的规定,主要考虑到以下四方面的客观要求:一是规范会计行为的要求。随着社会主义市场经济的发展,会计工作越来越成为经济管理工作的重要组成部分,在社会经济发展中发挥着基础性的作用,直接或间接地影响经济管理者、投资者、债权人以及政府部门的经济决策,受到了社会各界的广泛关注,加强会计工作管理、规范会计行为已成为社会经济发展的重要内容。二是规范会计执业的要求。会计人员是市场经济活动中的特殊从业人员,承担着会计工作的重任,不仅要有良好的业务素质,还应有较强的政策观念和职业道 Accounting qualification, is engaged in accounting work should have the professional conditions and qualifications, according to the “Accounting Law”, engaged in accounting work personnel must obtain accounting qualification certificate. This is a statutory requirement for accounting qualification. To make such a provision, mainly taking into account the following four objective requirements: First, regulate the accounting requirements. With the development of the socialist market economy, accounting work has become an increasingly important part of economic management. It plays a fundamental role in social and economic development, directly or indirectly affecting economic managers, investors, creditors and the government Economic decision-making by departments has drawn wide attention from all sectors of society. Strengthening accounting management and standardizing accounting practices have become an important part of social and economic development. The second is to regulate the requirements of accounting practice. Accounting staff is a special practitioner in the market economy activities, bear the heavy responsibility of accounting work, not only have a good professional quality, but also have strong policy concepts and career Road