提高会计人员的素质，是保证新《会计法》贯彻实施的先决条件。作为会计工作的主要承担者，会计人员道德水平的优劣，业务素质的高低，直接影响着会计工作的展开。所以，广大会计人员应在树立法制观念的基础上，努力提高自身的政治与业务素质。 　　一、牢牢树立法制观念。树立 Improving the quality of accountants is a prerequisite for ensuring the implementation of the new Accounting Law. As the main undertaker of accounting work, the quality of accountants’ moral level and professional quality have a direct impact on the accounting work. Therefore, the majority of accountants should strive to improve their political and professional qualities on the basis of establishing the concept of legal system. First, firmly establish the legal concept. Set up