人才是事业之本,会计工作要实现现代化,必须具有现代化的会计专业管理人才。这种人才,既要有较高的马克思主义理论修养,一定的政策水平和职业道德观念,又要能系统地掌握会计基础理论知识和现代化管理的专业能力,否则会计工作现代化就无从谈起。但是,目前我国会计管理队伍的建设和使用仍存在着许多令人担忧问题,值得引起人们重视。 1.会计知识更新慢。这是目前会计工作与现代化管理要求不相适应的一个重要因素,特别是现阶段我国大多数企业的会计人员对此缺乏紧迫感。 2.一专多能人才少。这是目前会计队伍素质不高的一个重要表现。我国40年会计工作实践和外国企业管理的经验证明,一个会计人员要参与现代化管理,充分发挥会计工作在现代化管理中的积极作用,仅仅具备本专业的知识和技能 Talent is the cause of this, the accounting work to achieve modernization, must have a modern accounting professional management personnel. This kind of talent not only requires a higher standard of Marxist education, a certain level of policy and professional ethics, but also systematically masters the basic theoretical knowledge of accounting and the professional ability of modern management. Otherwise, it is impossible to modernize accounting work. However, there are still many worrisome problems in the construction and use of accounting management teams in our country, which deserves our attention. 1. Accounting knowledge update is slow. This is an important factor that makes the current accounting work incompatible with the requirements of modern management. In particular, the accountants of most enterprises in our country lack a sense of urgency at this stage. 2. A multi-talent can be less. This is an important performance of the current accounting team is not high quality. Our country 40 years of accounting practice and foreign business management experience shows that an accounting staff to participate in the modernization of management, give full play to the accounting work in the modern management of the positive role, only have the professional knowledge and skills