会计工作者的素质构成会计队伍的整体素质,它对会计工作的质量至关重要,因此,在整顿会计工作秩序中的一个重要的方面,是建立一支素质好的会计队伍。 一、当前的一些问题及表现 近几年来,会计工作全面推进改革,在与《两则》相配套的新会计制度运转的同时,会计队伍人数日益扩大,素质逐步提高。尤其是通过在职会计人员培训,使会计队伍素质进一步改善,逐步形成一支懂业务会管理的理财专业队伍。但是,会计队伍整体素质仍然不能令人满意,其中一个不容忽视的问题是由于历史原因,会计人员年龄结构和知识结构脱档现象相当突出。企业界一些人反映,一批富有实践经验的老会计退休了,既懂核算又懂企业管理的老会计少了。一些认真的业主们,在市场经济中的大潮中,好象缺了“左右臂”。同时,会计人员年龄和 The quality of accounting workers constitutes the overall quality of the accounting team. It is crucial to the quality of accounting work. Therefore, an important aspect in the process of rectifying accounting work is to establish a good accounting team. I. Current Problems and Performances In recent years, accounting work has been promoting reforms in an all-round manner. While the new accounting system that is compatible with the “two principles” has been operating, the number of accounting teams has been expanding and the quality has been gradually raised. In particular, through the training of in-service accountants, the quality of the accounting team is further improved, and a wealth management professional team who understands business management will be gradually formed. However, the overall quality of the accounting team is still unsatisfactory. One of the problems that can not be ignored is due to historical reasons. The age structure of accounting personnel and the de-stocking of knowledge structure are quite prominent. Some in the business community have reflected that a batch of old accountants with rich practical experience have retired and few old accountants who both understand accounting and know how to manage their business. Some serious owners, in the tide of the market economy, seem to lack the “left and right arms.” At the same time, accounting staff age and