会计人员是企业搞好会计工作和发展会计事业的主体,是参与企业决策,实施管理战略,提高经济效益的中坚力量。在新的历史时期和新的经济条件下,继续研究加强企业会计队伍建设,对于进一步深化会计改革,改进会计工作,发展企业会计事业和提高经济效益,是十分重要和极其有益的。一、企业会计队伍现状中几个令人忧虑的问题1、部分会计人员的“文凭”与“水平”之间存在差距。渴望学习,追求知识,不断丰富和提高自己,更好地适应工作的需要,是人们 Accounting staff is the main body of enterprises to do a good job in accounting and the development of accounting, is involved in business decision-making, implementation of management strategies, improve economic efficiency as the backbone. In the new historical period and the new economic conditions, continuing to study and strengthen the construction of corporate accounting teams will be very important and extremely beneficial for further deepening accounting reform, improving accounting work, developing enterprise accounting and raising economic benefits. First, the status of corporate accounting team several worrisome problems 1, some accounting staff “diploma ” and “level ” there is a gap between. Desire to learn, the pursuit of knowledge, and constantly enrich and improve themselves, to better meet the needs of work, people