党的十一届三中全会以来,在“一切经济工作都要以提高经济效益为中心”这个方针的指导下,会计的地位和作用已逐步引起人们的重视。各级领导都相应地加强了财会工作,会计人员队伍也有所充实,为今后搞好经济管理打下了基础。但从现在会计队伍来看,不论数量或是质量,都满足不了经济发展的要求,尤其是单位予算会计人员的素质问题。更应引起人们足够的重视。就我所知,数年来工业、商业、供销、粮食等系统的会计人员,或是专业学校毕业分配,或是脱产培训,都得到了不同程度的充实和加强,唯独是行政事业单位的会计队伍,面貌没有多大改变,因此,他们的素质很不理想,具体表现在: Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, under the guidance of the principle of “all economic work must focus on improving economic efficiency,” the status and role of accounting have gradually drawn people’s attention. The leaders at all levels have correspondingly strengthened their accounting work, and their accounting staff have also been enriched, laying the foundation for doing a good job in economic management in the future. However, from the current accounting team point of view, no matter the quantity or quality, can not meet the economic development requirements, especially the quality of accounting personnel accounting unit. More should cause enough attention. As far as I know, accountants in the industrial, commercial, supply and marketing, food and food systems, or the graduation and distribution of specialized schools or the training of job-seekers for various years have been enriched and strengthened to varying degrees, except for the accounting of administrative units Team, the face did not change much, therefore, their quality is not ideal, specifically in: