知识经济呼唤高素质的、管理型的会计人才。而就我国目前情况看，会计人员为数众多，知识水平参差不齐，不少会计人员知识结构老化。因此，亟需通过多种途径，提高会计人员的整体素质，笔者在此提出两条建议； （一）切实加强大专院校的素质教育 高校财会专业毕业生是财会队伍 Knowledge economy calls for high-quality, managerial accounting personnel. However, as far as China’s current situation is concerned, there are a large number of accounting personnel and their knowledge levels are uneven. Many accounting personnel are aging in their knowledge structure. Therefore, there are many ways to improve the overall quality of accountants urgently. I hereby put forward two suggestions: (1) To earnestly strengthen the quality education in colleges and universities