会计人员作为财务管理工作的主要承担者,肩负着为投资者、企业管理层、债权人及其他会计信息使用者提供真实、完整的会计信息,随着经济的发展,会计信息受到人们越来越多的关注和重视。会计人员完成的会计工作质量和所提供的财务信息的质量,主要取决于会计人员素质的高低。在知识经济为主的时代,高素质的人力资源是经济持续发展的必要条件,随着经济的发展,会计人员各方面素质也需要相应提高。 Accountants as the main undertaker of financial management, shoulder the real, complete accounting information for investors, business management, creditors and other users of accounting information, with the economic development, accounting information by more and more people The attention and attention. Accounting staff to complete the quality of accounting work and the quality of the financial information provided, mainly depends on the level of accounting personnel quality. In the era of knowledge-based economy, high-quality human resources are the necessary conditions for sustained economic development. As the economy develops, the quality of all aspects of accountants needs to be improved accordingly.