文章所指的素质主要是指人的品质与素养。财务人员是从事财务管理工作的专业人员,其专业素质是由职业道德和职业才能组成的。高校财务人员由于其工作环境和服务对象具有其特殊性,所以高校财务人员要成功地履行自己的职责,不仅要具备一般财务人员的专业素质,还要具有一般财务人员所不具有的一些特殊的素质。文章第三部分对高校财务人员的专业素质进行了分析。 The quality of the article refers mainly to the quality of people and literacy. Financial staff is engaged in financial management professionals, their professional qualities are composed of professional ethics and professional ability. Because of their special working environment and service targets, financial personnel in colleges and universities should successfully perform their duties, not only to have the professional quality of general financial staff, but also to have some special Quality. The third part of the article analyzes the professional quality of financial staff in colleges and universities.