随着经济的发展、科技的进步,会计工作日益重要,会计环境和会计处理对象也日趋复杂。会计人员职业素养对会计信息的真实可靠性具有重大影响。本文阐述了目前会计人员职业素养上存在的问题,并在此基础上,有针对性地提出了切实可行的提升与优化职业素养的培养对策。 With economic development, technological progress, accounting work is increasingly important, the accounting environment and accounting objects are also increasingly complex. The professional accomplishment of accountants has a significant impact on the authenticity of accounting information. This article expatiates on the existing problems in the professional accomplishment of accountants, and on this basis, puts forward the practical countermeasures of raising and optimizing professional accomplishments.