对从事会计工作的人员实行从业资格管理，是《会计法》规定的重要措施之一。它对于提高会计人员的业务素质和工作水平，加强会计人员和会计队伍管理，规范会计工作秩序，督促各单位任用合格的会计人员具有重要作用。因此，会计管理部门对加强会计从业资格管理应严把“四关”。 It is one of the important measures stipulated in the “Accounting Law” to administer the qualification of practitioners engaged in accounting work. It plays an important role in improving the professional quality and working level of accountants, strengthening the management of accountants and accounting teams, standardizing the accounting work order, and urging all units to appoint qualified accountants. Therefore, the accounting department to strengthen accounting qualification management should be strict “four off.”