在新的形势下,各行各业对会计人员的职业素质和技能提出了更高的要求,会计人员在每个行业的单位里的作用和地位也变得更加重要。事业单位改革对会计人员的技能和素质提出了更高的要求,会计人员在事业单位的地位和作用也变得更加重要,本文主要从业务技能、较强的内外协调和沟通能力,以及高尚的职业道德素养,而且还应拥有不断创新的精神四个方面对会计人员综合素质的架构提出了看法 Under the new situation, all trades and professions put forward higher requirements on the professional qualities and skills of accountants. The role and position of accountants in the units in each industry have become even more important. The reform of public institutions has put forward higher requirements on the skills and qualities of accountants. The position and role of accountants in public institutions have also become more and more important. This paper mainly analyzes business skills, strong internal and external coordination and communication skills, Professional ethics, but also should have the spirit of continuous innovation in four aspects of the comprehensive quality of accounting personnel made the view