会计人员的综合素质直接关系到一个企业的生存。而随着我国经济的快速发展,会计在整个经济中的地位也越发重要。但很多企事业单位会计没有顺应形式而变,不注重自身发展与提高而造成了严重的后果。会计队伍建设的重中之重就是提高其职业道德和业务素质。一、会计人员的现存问题分析(一)法律意识淡薄,不能秉公办事这有自身原因也有外界原因。部分人员受利益左右,铤而走险,违背原则,进行造假。由于会计工作的不独立性,会计人员的一些切身利益直接受控于上级领导,导致有时在关系面 The overall quality of accounting staff is directly related to the survival of an enterprise. With the rapid economic development in our country, accounting has become increasingly important in the economy as a whole. However, many enterprises and public institutions accountants did not conform to the form of change, do not pay attention to their own development and improvement has had serious consequences. The most important task in the construction of accounting team is to improve their professional ethics and professional qualities. First, the accounting staff of the existing problems (a) lack of legal awareness, can not be impartially doing things for its own reasons there are external reasons. Some people are subject to the interests of others, take the risk, contrary to the principle of fraud. Due to the non-independence of accounting work, some vital interests of the accountants are directly controlled by the superiors, resulting in the fact that sometimes the relationship