随着市场经济的不断发展,会计工作也显得更加重要。会计人员要适应市场经济发展的需要,要在维护社会主义市场经济秩序中发挥重要作用,就要规范会计行为,不断提高会计信息质量,而保证会计信息的真实、完整,最终需要通过提高会计人员的素质来实现。职业素质是人们在从事某种职业应该遵守的道德规范和行为准则,是一种职业赖以生存和发展的基石。具体到会计职业,在强调依法治理会计的同时,还要提倡以德为本、以德治理。会计人员的素质包括职业道德素质和知识技术等素质,就是说不仅要有过硬的专业技能,更应该有良好的职业道德。会计人员职业的素质应以品德、责任、业务技术三方面合为一体。应有良好的品德素质。首先,会计人员要以法律、制度、准则为准绳,以经济业务所表达的客观事实为依据来处理自 With the continuous development of market economy, accounting work is even more important. Accounting personnel to adapt to the needs of the development of the market economy, in order to maintain the socialist market economic order play an important role, it is necessary to standardize accounting practices, and constantly improve the quality of accounting information, and ensure that the accounting information is true and complete, and ultimately need to improve accountants The quality to achieve. Professional quality is a code of ethics and code of conduct that people should observe when engaging in a certain profession. It is a cornerstone of a career that depends on survival and development. Specific to the accounting profession, while emphasizing the accounting management according to law, but also to promote the virtue-based, ethical governance. The quality of accountants, including the quality of professional ethics and knowledge and technology, that is not only have excellent professional skills, but should have good professional ethics. The quality of accountants’ occupation should be integrated into three aspects: morality, responsibility and business skills. Should have a good character and quality. First of all, accounting personnel should be based on laws, systems, guidelines as the criterion, based on economic facts expressed objective facts to deal with since