财会管理工作一直以来都是企业管理工作中的重中之重,它直接关系到企业的经济效益。在企业的财会管理工作中,会计人员是工作的主体,因此会计人员个人素质的高低是影响财会工作效果的关键因素。本文中我们对会计人员素质以及企业会计人员使用现状进行了详细分析,同时对会计人员素质在企业财会管理工作中的作用进行了探索说明。 Accounting management has always been the top priority in business management, which is directly related to the economic efficiency of enterprises. In the enterprise accounting management, accountants are the main body of work, so the level of personal qualities accounting personnel is the key factor affecting the effectiveness of accounting work. In this paper, we have a detailed analysis of the quality of accounting personnel and the status quo of the use of corporate accountants, at the same time, the role of accounting staff in the management of enterprise accounting has been explored.