为加强会计基础工作,建立规范的会计工作程序,提高会计工作水平,财政部发布了《会计基础工作规范》(以下简称《规范》).经过一年多的贯彻实施,结合自己的实践工作,谈点认识.1.自身素质是根本.会计人员的素质包括职业道德素质和业务素质两方面.作为一名会计工作者,首先,具有良好的职业道德是保证会计信息真实、准确的基础,是履行会计监督职能的有效保证,是提高会计业务水平的重要前提.其次,会计作为一种管理活动,它又是一项技术性很强的工作,只有掌握会计专业知识的人才能胜任.随着社会的进步,新技能、新知识的不断涌现,对会计人员的业务素质提出了更 In order to strengthen the basic accounting work, establish standardized accounting procedures and improve the level of accounting work, the Ministry of Finance has promulgated the “Code of Practice for Accounting Standards” (hereinafter referred to as “the Code”). After more than a year of implementation and in combination with its own practical work, Talk about understanding.1 The quality of their own is fundamental.The quality of accountants, including professional ethics and professional qualities.As an accountant, first of all, have a good professional ethics is to ensure that accounting information is true and accurate basis is To fulfill the function of accounting supervision and effective guarantee is an important prerequisite to improve the level of accounting services.Secondly, accounting as a management activity, it is a highly technical work, only those who master the accounting expertise can be competent.With the social The progress, new skills, new knowledge of the continuous emergence of the professional quality of accounting staff put forward more