当前高职院校财会人员在从业素质方面存在知识老化、业务素质低、综合管理能力弱、法制观念淡薄、服务意识欠缺等问题,难以适应高职院校财会工作不断发展变化的新形势。高职院校应加强财会人员职业道德教育,建立内部控制机制、激励约束机制、人员进出机制和岗位轮换机制,全面提高财会人员从业素质。 At present, the accounting staff in higher vocational colleges have the problems of knowledge aging, low professional quality, weak comprehensive management ability, weak legal concept and lack of service awareness in the field of professional qualifications, which makes it difficult to adapt to the new situation of continuous development and changes of accounting work in higher vocational colleges. Higher vocational colleges should strengthen the professional ethics education of accounting personnel, establish internal control mechanism, incentive and restraint mechanism, personnel access mechanism and job rotation mechanism, and comprehensively improve the quality of accounting personnel.