会计人员的职业素质不仅决定其职业行为、职业能力和工作质量的高低,而且直接影响其职业生涯的发展,甚至影响社会经济的进步.所以,会计人员在其职业生涯中应该不断学习,自我完善,加强专业理论水平和专业基本技能、职业道德修养、法制意识和政治素质等方面的学习提高.确保实事求是、客观公正地实施职业行为,做到知法、守法,准确、规范地做好本职工作.%The professional quality of accountant not only determines his professional behavior, as well as professional ability and the work qualities,also directly influences the development of his career, even influences social and economic progress. So, the accountant should keep learning, improve himself, and strengthen his professional theory level and professional basic skills, professional moral, legal consciousness and political quality in his career. When implementing professional behaior, we should seek truth from facts, ensure objectivity and faimess, know and observe the law, as well as do his own work well with accuracy and standard.
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