This paper analyzes on the qualities that accountants should possess, and advances some paths for optimizing the qualities of accountants.

Keywords: accounting personnel, quality, ways

1. The qualities that an accountant should possess.

Accounting is a very attractive job with the characteristics of high income, stable working environment and good development environment. This is an ideal career and an enviable job.

(A) accounting personnel should have high quality.

In an era of fierce competition and abundant talents, accountants should have the spirit of hard work, master a solid foundation, integrate accounting theory and accounting pragmatism, and have excellent skills in order to stand at the forefront of the industry and shoulder the heavy responsibility of accounting work. Only when financial management is proper, can you become an excellent accountant.

To be an excellent accountant, we should cultivate high quality.

1, accounting personnel should have due quality.

Moral civilization is unique, which takes good and evil as the evaluation standard and regulates the relationship between people, that is, the relationship between people and society. All walks of life should have professional ethics and standards. As managers of enterprises and institutions, the quality of accounting professional ethics is directly related to the image establishment and prestige of enterprises and institutions. Therefore, it is very important to improve professional ethics. No matter when and where, we should stick to the correct political direction, stick to our posts, work hard, and not neglect our duties or be irresponsible. We should seek truth from facts, be faithful, keep our words, take effective actions and be pragmatic. Or abuse power for personal gain, only talk about money, not dedication, not pursuing self-interest, taking bribes and perverting the law, and enriching themselves. We should be strict with ourselves, set an example, learn from others with an open mind, strengthen personal ideological and moral cultivation, do not sell ourselves short, do not flatter others, abide by the law and uphold justice. It is necessary to unite colleagues, correctly handle the relationship between superiors and subordinates, correctly handle the relationship between colleagues, tolerate others, and correctly treat competition. Qi Xin should work together to do a good job.

2. Have high management quality.

We must follow the laws of management and science, be efficient, have speed and generate wealth. We should consider the overall interests. We should learn from past experience and solve problems scientifically. The accounting plan must have detailed information, broaden the thinking, carefully design, and carry out deep processing, careful deliberation, careful calculation and detailed explanation of more valuable plans. Try to be impeccable, raise questions and objections, and fully explain the advantages and disadvantages of the scheme. It is necessary to conduct a comprehensive analysis of the plan, learn from relevant experienced people, listen to good opinions, correct the style of study, study hard, understand hard, and learn to work hard in application.

3. Have high psychological quality.

The number of accountants in China is large, multi-level and widely distributed. This group directly faces the society and has a wide range of contacts, which is related to the interests of the public. Accountants should use effective psychological control to replace the wrong things driven by instant passion. Have a strong will, no matter what position you are in, you should make unremitting efforts to achieve the set goals. Must have tenacious perseverance, accounting work responsibility, but very monotonous, always drink some boring numbers to deal with, so accounting should have strong perseverance. All these should be reflected in the effect of handling affairs. We should clearly distinguish right from wrong, weigh the pros and cons, and do not bring losses to companies and enterprises and institutions. We should be rational, learn to adjust ourselves, face up to the advantages and disadvantages of others and give full play to our strengths.

4. Have high professional knowledge and quality.

Political quality and professional ethics quality. Mainly includes: love and dedication, honesty and trustworthiness, fairness and justice, serving the masses and contributing to society. Professional knowledge. Professional knowledge is the characteristic of accountants' quality, the potential expression of professional judgment, and the minimum professional knowledge that accountants should have, which mainly includes accounting foundation, financial management, accounting theory of related industries, industry financial system, management accounting and accounting computerization. Accountants with relevant knowledge must have skilled computer operation skills, master a series of new technologies and knowledge such as database network technology, and improve their professional quality.

Second, ways to optimize the quality of accounting personnel

(A) establish a sense of innovation and the concept of lifelong learning.

(2) Improve the evaluation standard of accounting professional ethics and strengthen the construction of professional ethics.

The evaluation of accounting professional ethics includes two aspects: one is the evaluation of accounting behavior by accountants and society. The second is the accountant's evaluation of his own behavior.

(3) Strengthen continuing education and constantly increase new knowledge.

Strengthening continuing education is the necessity of improving the quality of accountants and the necessity of on-the-job accountants. First of all, we should increase publicity, raise awareness and create a good social atmosphere. Secondly, plan the training content reasonably.

"The more the economy develops, the more important accounting is." Some accountants are indifferent to the concept of rule of law, unable to seriously implement national accounting laws, regulations and systems, or even run counter to them, which leads to distortion of accounting behavior and accounting information, deceiving information users and harming national interests. Strengthen the education of accounting professional ethics to ensure that accountants have good professional ethics and enterprising spirit, can be competent and perform their duties, and the supply of basic accountants exceeds demand; There is a great demand for senior accounting talents and a great gap.

Therefore, for accountants who are still in low-end accounting positions and have only mastered basic accounting skills, facing the huge gap of middle and high-end accounting talents, upgrading their professional skills and foreign language ability, supplementing their understanding of international financial standards, and moving towards middle and high-end positions is the only way to get rid of excess products and become a hot commodity.

In a word, accounting is an important part of economic work. Strengthening accounting management and deepening accounting reform play an important role in promoting the healthy and coordinated development of economy and society. Strengthening accounting training and improving the quality of accounting personnel is the fundamental way to improve accounting quality. The accounting profession is highly technical, and accountants should not make false accounts. This is the code of professional ethics and the starting point of accountants. As accountants, we should love our jobs, actively study accounting business and professional knowledge, and devote ourselves to our work. Ensure that their own interests and social interests promote and coordinate with each other to promote social development.

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