改革开放深入发展,市场经济竞争激烈,会计工作能否在发展社会主义市场经济中充分发挥作用,很大程度上取决于是否有一大批合格的、高素质会计人才。国务委员李贵鲜同志指出,要花大力气培养会计人才,他是做好会计工作的关键,也是搞好市场经济的关键。没有合格的高素质的会计人才,再好的制度也不能得到很好的执行。全国人大常委会付委员长王丙乾也指出,人才向来是各项事业发展的保证,由于会计工作涉及面广,岗位特殊,队伍很大,所以会计人才的重要性尤其值得重视。只有不断更新,补充和拓宽专业知识,完善知识结构,增强业务能力和创造能 The deepening of the reform and opening up and the intense market economy competition will make it possible for the accounting work to fully play its role in the development of a socialist market economy. It depends to a large extent on whether there are a large number of qualified and highly qualified accountants. Comrade Li Guixian, member of the State Council, pointed out: To make great efforts to foster accounting talents, he is the key to doing a good job of accounting work and is also the key to improving the market economy. No qualified high-quality accounting personnel, no matter how good the system can not be well implemented. Wang Bingqian, chairman of the NPC Standing Committee also pointed out that talent has always been a guarantee for the development of various undertakings. Due to the wide range of accounting work, special jobs and a large contingent of staff, the importance of accounting personnel is of particular importance. Only by continually updating, supplementing and broadening the professional knowledge, improving the knowledge structure, enhancing the professional ability and creating