会计人员是进行会计核算、实施会计监督,参与决策等会计工作的人员。会计所提供的会计信息的质量不仅为内部管理当局所重视,而且为广大的政府管理者、投资者、债权人等会计信息使用者所关注。而作为会计信息提供者的会计人员的素质对企事业单位尤为重要。会计工作的性质,要求会计人员必须具备与会计工作职责相适应的能力结构与会计职业道德。 Accounting staff is engaged in accounting, implementation of accounting supervision, participation in decision-making and other accounting personnel. Accounting information provided by the accounting quality of not only the internal management attention, but also for the majority of government managers, investors, creditors and other accounting information users are concerned about. The quality of accountants as accounting information providers is particularly important for enterprises and institutions. The nature of accounting work requires that accountants must have the competency structure and accounting ethics appropriate to the job responsibilities of accounting.