会计人员素质主要包括：心理素质、技术素质、专业知识水平和职业道德及政治素质等方面。下面根据我们多年的工作经验结合现实谈些个人看法。一、提高会计人员素质的迫切性会计作为经济管理的手段和组成部分，其重要性是显而易见的。运用会计手段，监督整个国民经济的运行情况 The quality of accounting personnel include: psychological quality, technical quality, professional knowledge and professional ethics and political quality and so on. The following based on our many years of work experience combined with the reality of some personal views. First, to enhance the quality of accountants urgently Accounting as a means and an integral part of economic management, the importance of it is obvious. Use accounting instruments to oversee the operation of the entire national economy