从国内外会计工作的实践经验来看,在市场经济条件下,提高会计队伍的职业化水平是一件十分重要的工作。会计人才职业化建设对会计人才培养提出了更高的要求,对会计从业人员的职业技能、职业道德、综合素质等的要求也更加严格,是需要经过长期实践和磨砺才能实现的目标。当前,我国会计行业虽然发展迅速,更取得了很多成就,但距离发达国家的发展水平还较落后,还没有完全形成一支职业化的会计人才队伍。因此,要从加强外部环境建设、培养制度的完善、提升从业人员职业素养等方面着手,建设一支符合市场经济发展所需要的高素质会计人才队伍。 From the practical experience of accounting work both at home and abroad, it is a very important task to improve the professionalization of the accounting team in a market economy. The professionalization of accounting talents puts forward higher requirements on the cultivation of accounting talents. The requirements on the occupational skills, professional ethics and overall quality of accounting practitioners are also stricter, which are the goals that can be achieved through long-term practice and sharpening. At present, although the accounting profession in our country develops rapidly and has made many achievements, it still lags behind the developed countries in terms of the level of development and has not yet formed a complete team of professional accountants. Therefore, we should start with strengthening the building of the external environment, improving the training system, and enhancing the professional accomplishment of practitioners, so as to establish a team of highly qualified accounting personnel that meet the needs of market economy.