会计是一个信息系统。它包含了企业以财务信息为主的整个经济信息的收集、整理、汇总和输出。在此基础上进行的一系列监督、控制和分析活动构成了企业经济管理的重要内容,成为企业经济管理不可缺少的手段。会计人员是贯彻上述过程活动的主体,会计人员的素质决定丁会计工作的质量,最终影响到企业经营管理水平的高低,因此,提高财会人员素质迫在眉睫。本文拟就提高企业财会人员素质问题作以简要分析 Accounting is an information system. It contains the enterprise to financial information-based collection of the entire economic information, collation, summary and output. On this basis, a series of supervision, control and analysis activities constitute an important part of the enterprise’s economic management and become an indispensable means of economic management. Accounting staff is the main body of the process of implementing the above activities, the quality of accounting staff determines the quality of accounting work, and ultimately affect the level of business management, therefore, improve the quality of accounting personnel is imminent. This article intends to improve the quality of enterprise accounting personnel for a brief analysis