会计人员作为会计信息的加工者和使用者,直接决定了会计信息的有效性和直观性。本文阐述了会计人员职业价值和会计信息价值的现状,对会计人员职业价值和会计信息价值进行了界定,分析了会计人员职业价值和会计信息价值的互动机制及影响因素,提出了基于决策有用观的重构思路以及重构中注意的问题。 Accounting staff, as the processors and users of accounting information, directly determines the validity and intuition of accounting information. This article expatiates on the status quo of the professional value of accounting staff and the value of accounting information, defines the professional value of accounting staff and the value of accounting information, analyzes the interaction mechanism and influencing factors between the professional value of accounting staff and the value of accounting information, Reconstruction ideas and problems in the reconstruction of attention.