随着社会的不断发展,从高校会计专业毕业的学生逐年增多,而用人单位对于会计从业人员的要求也在不断提高,这就出现了会计专业毕业生数量远远多余社会会计岗位需求量的问题,这种供给上的不平衡更加提升了社会对于会计职业能力的要求。本文从人力资源角度对会计人员的职业能力进行了分析,同时还提出了相应的解决措施。 With the continuous development of society, graduates from accounting major in colleges and universities have been increasing year by year, while employers are also increasing their demands on accounting practitioners. This has led to the problem that the number of accounting graduates is far from the demand for social accounting posts This imbalance in supply has further raised the social demand for accounting professional ability. This article analyzes the professional ability of accountants from the perspective of human resources, and also puts forward corresponding solutions.