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现代企业是一个十分复杂的管理系统,要圆满完成这个系统的功能,会计人员应当具备良好的素质。一、政治道德素质。即政治水平和道德观念素质。这方面包括:1.事业心强,敢于负责。做为会计人员应热爱会计工作,坚守工作岗位,积极完成各项任务,具有敢于挑重担,勇于负责的精神。做到自尊、自重、自爱,去获得社会应有的重视和尊重,扭转社会上把会计工作当成“轻工种”、“照顾岗位”等传统观念。2.如实反映,准确核算。真实、准确、客观地反映经济活动是会计工作的基本要求,切忌主观随意性,严禁弄虚作假。
Modern enterprise is a very complicated management system. To fulfill the function of this system satisfactorily, accountants should possess good qualities. First, the quality of political and moral. That is, the political level and moral quality. This area includes: 1. A strong career, dare to be responsible. As an accounting staff should love the accounting work, adhere to the job, and actively accomplish various tasks, have the courage to take heavy responsibility, the spirit of being responsible. Do self-esteem, self-respect, self-love, to get the community due attention and respect, to reverse the social accounting work as “light industry ”, “position of care ” and other traditional concepts. 2. Reflect the truth, accurate accounting. Real, accurate and objective reflection of economic activity is the basic requirement of accounting work, avoid subjective and arbitrary, forbid fraud.