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行政事业单位处在管理国家财政资金、资产和资源的第一线,是财政管理的有效延伸,承担会计工作的会计人员就必须具备相应的素质。特别是公共财政体系的建立,财政管理制度改革及配套制度的实施,事业单位体制改革,要求行政事业单位会计必须具备良好的综合素质、较强的业务能力,才能适应改革发展的需求。行政事业单位应当结合财务管理现状,找出存在的问题、分析产生的原因、寻找提高会计人员素质的途径。
Administrative units in the management of state financial resources, assets and resources of the first line, is an effective extension of financial management, accountants undertake accounting work must have the appropriate quality. In particular, the establishment of the public finance system, the reform of the financial management system and the implementation of the supporting system and the reform of the institutional structure of the public institutions require that the accounting of the public institutions must have good comprehensive qualities and strong business capabilities so as to meet the needs of reform and development. Administrative units should combine with the current situation of financial management to find out the existing problems, analyze the causes and find ways to improve the quality of accountants.