试析新形势下会计人员必备的素质 ——以旅 游行业的会计人员为例 摘 要近年来,随着我国经济的不断发展,社会各行业之间的竞争也日益加剧,会计行业也是如此,因此会计行业为了稳定其在社会经济中的地位,对从业人员要求也不断提升。会计从业人员的工作能力和自身素质的提升对会计行业的优化起到了重要的促进作用,因此只有清楚的了解会计人员必备素质,通过组织思想教育和专业化培训、加强学习丰富自身知识内容、树立正确的世界观、人生观和价值观以及创新会计工作方法和模式等策略,能够全面提高会计人员自身素质,顺应会计行业的发展。本文以会计行业人员为例,对新形势下会计人员必备的素质,以及会计人员自身存在的问题,提出几点有效的措施和建议,逐步提高整个会计行业的工作质量和水平。关键词:新形势;会计人员;自身素质;有效策略ABSTRACTAt present, along with our country socialist market economy development, the accounting for the development of the industry itself is also put forward higher requirements, the accounting profession has played a very important role in China's national economy. Improve accounting personnel's quality and professional ability gradually in the model, so that it can better serve enterprises is very important, the quality of accounting personnel for the development of the whole industry is also the very important role, therefore only a clear understanding of the accounting personnel necessary quality, through the organization of ideological education and professional training, strengthen learn to enrich their knowledge, establish correct world outlook, outlook on life and values as well as the innovation of accounting work methods and models, to improve their quality of accounting personnel, to comply with development of accounting industry. This paper takes the accounting industry as an example, the accounting personnel under the new situation, the essential quality of accounting personnel, and their own problems, puts ...