所谓会计人员的素质是指会计人员的思想水平、业务水平、文化水平及工作态度。一、会计人员的思想水平1．要有良好的法律意识，知法、懂法、依法、守法，严格遵守财政法规，严肃财经纪律，树立法制观念，用法律保护自己，这是每一个会计人员的基本职责。2．由于会计人员掌管企 The so-called quality of accounting staff refers to the accounting staff’s ideological level, professional level, cultural level and working attitude. First, the level of accounting personnel 1. Have a good legal awareness, know the law, understand the law, according to law, abide by the law, strictly abide by the financial laws and regulations, strict financial discipline, establish the concept of the rule of law, to protect themselves with the law, which is the basic responsibility of every accountant. 2. As accountants in charge of business