随着我国改革开放和经济建设的高速发展,会计工作越来越重要,提高会计人员的素质迫在眉睫。会计工作经常与金钱、数字打交道,在市场经济条件下,这种工作环境对会计人员提出了更高的要求。那么,如何才能适应新形势,做一名称职会计呢?笔者根据自己从事会计工作多年的体会,总结出 With the rapid development of China’s reform and opening up and economic construction, accounting work is becoming more and more important. It is imminent to improve the quality of accountants. Accounting work is often dealt with money, numbers, under the conditions of a market economy, this kind of work environment put forward higher requirements for accountants. So, how to adapt to the new situation, to be a competent accounting? The author based on their own experience in accounting for many years, summed up