一、以人为本,提高会计人员的两个素质,增强监督能力会计人员的道德风险是形成金融风险的重要因素之一,因此必须坚持以人为本的原则,尽快造就一支政治上合格、业务上过硬的会计队伍。一是要把加强会计人员的思想教育和职业道德教育放在首位,用马列主义、毛泽东思想和邓小平理论武装头脑,使会计人员树立正确的世界观、人生观和 First, people-oriented, to enhance the two qualities of accountants and enhance their ability to monitor the moral hazard of accountants is one of the important factors in the formation of financial risk, we must adhere to the principle of people-oriented, as soon as possible to create a politically qualified and proficient business accounting Team. First, we must give top priority to strengthening ideological education and professional ethics education for accountants, arm our minds with Marxism-Leninism, Mao Zedong Thought and Deng Xiaoping Theory so that accountants can establish a correct world outlook and outlook on life