不断提高财会人员的现代化素质，对于实现和发挥财会人员在管理现代经济活动中的地位和作用，具有十分重要的意义。一般来说，财会人员的现代化素质应该包括五个方面：第一，独立自主并承担社会责任的道德素质。现代社会以人为本，人在社会发展中将发挥更大的主体性作用，财会 The continuous improvement of the modern quality of accounting personnel is of great significance for realizing and giving full play to the position and role of financial and accounting personnel in the management of modern economic activities. In general, the modern quality of accountants should include five aspects: First, the moral quality of being independent and assuming social responsibility. People-oriented modern society, people in social development will play a greater subjective role, accounting