会计人员是会计工作的主要承担者 ,会计工作搞得如何 ,会计人员起着决定性作用。在当前经济改革的大潮中 ,加强职业道德 ,提高会计人员的基本素质尤为重要。作为会计人员应具备以下素质 :第一 ,要有敬业精神。会计工作是一项严密细致的经济管理工作 ,其任务既繁重又繁琐。只有 Accounting staff is the main undertaker accounting work, how the accounting work, accounting staff play a decisive role. In the current tide of economic reform, it is particularly important to strengthen professional ethics and improve the basic quality of accountants. As an accounting staff should have the following qualifications: First, there must be professionalism. Accounting work is a close and meticulous economic management, its mission is burdensome and cumbersome. only