人员素质控制制度包括招聘制度、培训制度、考核制度、轮岗制度。人员素质是内部控制制度能够很好贯彻的一个关键;工作技能是圆满完成会计工作的技术条件,要加强会计技能培训,一是完成会计工作所需的专业胜任能力;二是职业道德修养。会计人员只有具备了良好的职业道德修养并掌握了相应的职业技能,才能搞好事前预测,事中核算、控制,事后分析、考核,完成好会计基本工作。 Personnel quality control system, including recruitment system, training system, assessment system, rotation system. Personnel quality is a key internal control system can be well implemented; job skills is the successful completion of the technical conditions of accounting work, to strengthen accounting skills training, one to complete the accounting profession required professional competence; the second is professional ethics. Accounting staff only have a good professional ethics and mastered the corresponding vocational skills, can we do a good job forecasting, accounting, control, post-mortem analysis, assessment, complete the basic accounting work.