目前我市会计队伍中有专业职称及学历人员数量不足、素质低且结构不合理。中级专业职称人数只占７．３％，无专业学历人数占５６．７７％。在有职称的会计人员中，高、中、初级三个技术层次比例、年龄结构、知识结构也不尽合理。高级财会专业人员年龄趋于老化，中级人员缺口大 At present, the city’s accounting team has a shortage of professional titles and academic qualifications, low quality and unreasonable structure. Intermediate professional titles accounted for only 7.3% of the number of non-professional qualifications accounted for 56.77%. Among the accountants with professional titles, the proportions of the three technical levels of senior high school, middle school and junior high school, the age structure and the knowledge structure are not all reasonable. Senior accounting professionals tend to age, middle-class staff gap