会计工作作为农业发展银行的基础工作,其核算质量的高低,核算意识的强弱,将直接影响着全行工作质量,直接影响着政策性金融职能作用发挥的好坏。从目前农业发展银行财会队伍的现状来看,面临着人员相对不足,内部制约机制尚不完善,整体队伍有待进一步充实,素质有待进一步提高的严峻现实。因此,加强财会队伍建设,迅速提高财会人员的政治素质和业务素质已势在必行。笔者就如何加强财会队伍建设谈几点想法。一、划清职责范围农业发展银行财会部门是财务与会计兼管的综合部门。两项管理实质相同,但也存在差别。一是管理目标上的差别。财务管理的职责是对金融企业各种财务活动的管理和财务关系的处理;对 Accounting work as the basic work of Agricultural Development Bank, the quality of its accounting, the strength of accounting awareness, will directly affect the quality of work throughout the Bank, a direct impact on the role of the policy of financial functions play good or bad. Judging from the status quo of the accounting team of the Agricultural Development Bank, facing the severe reality that the staff is relatively inadequate, the internal control mechanism is still not perfect, the overall team needs to be further enriched and the quality needs to be further improved. Therefore, it is imperative to strengthen the construction of accounting team and rapidly improve the political quality and professional quality of accounting personnel. The author on how to strengthen the accounting team talk about a few ideas. I. Clarification of Terms of Reference The Agricultural Development Bank’s accounting department is an integrated department of finance and accounting. The two management are essentially the same, but there are also differences. One is the difference in management goals. Responsibilities of financial management are the management of financial activities and the handling of financial relations of financial enterprises.