财会人员素质评估是人力资源管理的重要内容,其目的不是要人为地把被评估者划分等级,而是为了更好地发现人才,合理使用人才,是人力资源管理的需要;同时,人员素质评估也会提高被评估者的积极性、主动性和创造性。科学、合理的评估原则,有利于促进被评估者对评估的认同和接受,同时对制订评估指标体系,开展评估活动,提高评估质量,发挥评估功能都有重要意义。 The assessment of the quality of accounting personnel is an important part of human resource management. The purpose is not to artificially grade the assessors, but to better identify them and make rational use of them. This is the need of human resources management. At the same time, Will also improve the assessment of the enthusiasm, initiative and creativity. Scientifically and reasonably appraise the principle, which is helpful to promote appraisement and approval of appraisement. At the same time, it is of great significance to formulate appraisal index system, carry out appraisal activity, improve the appraisal quality and exert appraisal function.