随着经济的发展,会计在生产实践和经济管理中的地位越来越重要,对会计人员的要求也越来越高,但是,现行的会计人才评价标准存在许多问题。本文从会计评价系统中存在的问题出发,探讨会计人才评价目标的定位及设计原则 With the development of economy, the accounting is more and more important in production practice and economic management, and the accounting staffs are getting more and more demanding. However, there are many problems in the current evaluation standard of accounting talents. Based on the problems existing in the accounting evaluation system, this paper discusses the positioning and design principles of the accounting talent evaluation objectives