机关事务管理局是各级政府的后勤保障部门 ,而会计工作又是后勤工作的基础。《会计法》指出 :“会计人员应当遵守职业道德 ,提高业务素质”。由此可见 ,对会计不仅有专业技术的要求 ,更有道德素质的要求。只有德才兼备的会计人员才能挑起机关后勤会计工作的重任。“三个代表” The organ administration bureau is the logistics support department of all levels of government, and the accounting work is the basis of logistics work. “Accounting Law” states: “Accountants should abide by professional ethics, improve professional quality.” This shows that accounting not only has the requirements of professional and technical skills, but also requires more moral qualities. Only accountants with both ability and political integrity can incite the task of logistics and accounting. “Three Represents”