会计素质与经济效益有着十分密切的联系。会计素质是实现经济效益的基础,提高经济效益必须提高会计素质,当前,我国会计领域正面临着一个如何通过会计改革来提高会计素质和提高经济效益的新的转变。一、什么是会计素质? 会计素质,是指决定会计能量(能力)大小的各种内在要素的有机结合。它主要包含两层意思:其一,决定会计能量大小的各种内在要素是会计素质的基础;这是因为作为一种特殊脑力劳动的会计活动,是劳动者——会计人员借助于会计手 Accounting quality and economic benefits are closely linked. At present, the accounting field of our country is facing a new change of how to improve the accounting quality and improve the economic efficiency through the accounting reform. At present, accounting quality is the basis of realizing the economic benefits. To improve the economic efficiency, we must improve the accounting quality. First, what is accounting quality? Accounting quality, refers to the decision of the accounting energy (capacity) of the various elements of the organic combination. It mainly contains two meanings: First, the various internal factors that determine the size of accounting energy are the basis of accounting quality. This is because the accounting activity as a special mental activity is that of the laborer-accountant with the help of accounting staff