Brief introduction to enterprise accountants diathesis;

The situations of the low quality of accountants in enterprises at present are analyzed; at the same time corresponding contents are presented for in-service training of them.

The accountants must keep enrich and perfect themselves by taking learning as life-long task and change their focus of work to management by learning to master computers, the advanced means of management so as to guarantee or increase the value of enterprise s assets and the sustainable development.

The paper expounds the quality of accountants from the points of politics,morality and business,and puts forward some measures to improve the quality of accountants.

Account is very important, and accountants as the mainbody that can reflect, supervise and control the finance circulation, also important in market economy.

The paper disagrees with the view of "the accountants are not creative in terms of value".

To Discuss the Career Moral of Financial Personnel in Higher Intuitions and Universities;

Lets the accounting personnel through the examination and critique display its biggest activity,creates.

This paper elaborates on the necessity and urgency of continuous education,under the circumstances of e-conomic globalization,for the accounting personnel in colleges and universities for the sake of update of knowledge, and analyzes the main problems existing in the continuous education for present accountants and tries to bring up some possible resolutions for them.

It is especially important to enhance the construction of accounting personnel s professional ethics in modern enterprises under the socialist market-oriented economy.