随着农村经济的快速发展，我国在农村会计队伍建设方面取得了令人瞩目的成就，但农村会计人员整体素质偏低，不能满足农村经济发展的需要，影响着农村经济各方面工作的顺利开展。
一、会计人员概述
（一）会计人员的概念
会计人员旧时称为柜吏，现在指从事会计工作、处理会计业务、完成会计任务的人员。企业、事业、行政机关等单位，都应根据实际需要配备一定数量的会计人员[1]。
（二）会计人员的职责
根据《中华人民共和国会计法》的规定，会计人员的主要职责是：
1.进行会计核算。会计人员要以实际发生的经济业务为依据，记账、算账、报账，做到手续完备。
2.实行会计监督。各单位的会计机构、会计人员对本单位实行会计监督。
二、我国农村会计人员现状
随着农村经济的发展，现有的农村会计人员的整体素质已经远远不能适应农村经济发展的需要，存在很多问题和漏洞。
（一）农村会计人员报酬待遇过低
经统计，农村会计人员的月平均收入在1500元左右，而城镇会计人员的月平均收入为2500元左右，相比之下，农村会计人员报酬待遇过低。
（二）农村会计人员继续教育流于形式
由于农村会计人员业务水平偏低，同时农村经费紧张，直接影响了农村会计人员继续教育工作。
1.相关领导对继续教育认识不足，重视不够。农村会计人员却缺乏学习积极性，还没有养成自觉接受继续教育的习惯，通常只是在强制性下敷衍地学习，只求通过从业资格年检[2]。
2.培训方式单一，缺乏多样性。目前，主要是通过举办培训班和职称培训教育的方式对农村会计人员进行继续教育，基本上是老师授课形式，没有形成互动的学习氛围，教学方法简单落后。
3.教考不分，监控不严。由于教学和考核的工作都由农村会计人员继续教育的培训单位承担，致使有的农村会计人员只报名而不参加学习，却能通过考试的现象普遍发生。
（三）农村会计职业道德建设有待加强
随着农村经济的发展，我国的农村会计职业道德建设取得了一些成就，但是由于各种原因，当前还存在许多问题，体现在以下方面：
1.农村会计人员自律意识淡薄。不少地区出现了农村会计人员和出纳联手造假，欺上瞒下，谋取私利的现象；也有部分农村会计人员利用职业便利，架空领导，套取公款，满足私欲。
2.农村会计人员责任心缺失。部分农村会计人员为了追求自身利益，违反会计准则和相关的会计规定，盲目执行上级主管部门的错误决定，影响了农村经济的发展[3]。
（四）农村会计人员结构不尽合理
1.性别比例总体失衡。目前，我国农村会计人员中女性在数量上占到了绝对多数，农村会计队伍性别比例在一定程度上出现了失衡现象。
2.学历水平参差不齐。目前，我国农村会计队伍存在着学历水平参差不齐，较高学历和高级职称以上的会计人员为数不多等问题。
3.专业知识结构单一。农村会计人员仍然把核算作为农村会计工作的主要任务，知识结构过于单一，未能掌握与会计相关的财政、金融、税务，甚至信息技术等方面的知识[4]。
三、建设农村会计队伍的措施
（一）提高农村会计人员报酬待遇
1.确定适当的额度标准。要合理设定农村会计人员最低收入标准，要结合城镇会计人员工资标准和农村经济发展水平，注重奖金的合理发放。
2.制定激励性措施。通过实行职务与职级相结合的农村会计人员工资制度，随着工龄和级别的增长，应获得相应程度的工资水平[5]。
3.创造和谐的工作氛围。创造和谐的工作氛围，通过加强与农村会计人员的沟通，了解不同农村会计人员的不同需要，激发其献身精神和工作能力。
（二）完善农村会计继续教育机制
为了不断提高农村会计人员的整体素质，各级财政部门始终十分重视农村会计人员的继续教育培训。
1.加大宣传力度，倡导终生教育理念。在当今社会，农村会计人员需要通过继续教育，不断学习，提高自身素质，以适应农村经济发展的需要。
2.改革培训方式，提倡教学方法的灵活性。要结合农村会计人员工作的具体特点，因材施教的进行教育工作。
3.完善制度，严格管理。财政部门要严格规定培训单位的资格审批制度，积极引入竞争机制，丰富农村会计人员培训方式，实现多元化发展。
（三）加强农村会计职业道德建设
1.抓好农村作风建设，提高农村会计人员思想素质。在农村会计人员中应建立起学习教育制度，教育农村会计人员树立为农村、农业、农民服务的观念，做好本职工作，遵从上级主管部门的领导，努力为农村经济发展做出贡献。
2.强化农村会计监督，建立健全财会内外督查机制。农村会计人员在内部要通过财务公开方式，认真接受广大群众的监督，在外部要认真接受上级主管部门的管理，乡镇有关部门要将内部和外部监督结合起来。
3.规范农村会计核算，严格治理会计信息失真。要依照《会计法》和《企业会计准则》的相关规定，以真实的交易和事项为依据进行会计核算，填制会计凭证，登记会计账簿，编制财务会计报告。
（四）优化农村会计人员结构
1.加大农村会计学历教育改革力度。财政部门应当重视对农村会计人员的培养，积极鼓励农村会计人员通过自我学习、继续教育等途径，不断提高自身专业素质和业务水平。
2.尽快完善农村会计职称考评制度。针对会计师及以上职称的会计人员所占会计人员总数比重较低的现象，财政部门应当进一步完善农村会计职称考试选拔和聘任评价制度。
结论
农村会计人员是农村会计工作的主要承担者，重视对农村会计人员现状的研究对农村会计工作的改革与发展起着举足轻重的作用。因此，应提高农村会计人员的报酬待遇，完善农村会计继续教育机制，加强农村会计职业道德建设，优化农村会计人员结构。提高农村会计人员整体素质，加强农村会计队伍建设，从而推动农村经济发展。With the rapid development of the rural economy, China in the construction of rural accounting team has made remarkable achievements, but the rural accounting personnel overall quality is low, can not meet the needs of rural economic development, affecting the smooth development of the rural economy in all aspects of work.A summary of accounting personnel (a) the concept of accounting personnel The accounting staff known as the old cabinet officials, now engaged in accounting work, accounting, busine accounting personnel to complete the task.Enterprises, institutions or administrative organs shall, according to the actual needs with a certain number of accounting personnel [1].(two) the duty of accounting personnel According to the provisions of the \"accounting law\" of the people\'s Republic of China, the main responsibilities of accounting personnel: 1 accounting.The accountant to the real economic operation as the basis, bookkeeping accounts reimbursement, ensure complete procedures.2 the implementation of accounting supervision.Accounting offices and accounting personnel of all units on the implementation of the accounting supervision of the unit.Two.The present situation of China\'s rural accounting personnel With the development of the rural economy, the overall quality of the existing rural accounting personnel can not meet the needs of rural economic development, there are many problems and loopholes.(a) rural accounting personnel salary is too low According to statistics, the average monthly income of rural accounting personnel in 1500 yuan, the average monthly income of urban workers accounting for 2500 yuan, compared with the rural accounting personnel salary is too low.(two) rural accountant continuing education becomes a mere formality Due to the low level of accounting personnel in rural areas, and rural funds, directly affect the continuing education of accounting personnel in rural areas.The 1 leaders lack of awarene of continuing education, insufficient attention.Accounting personnel in rural areas are lack of enthusiasm for learning, not to consciously develop continuing education habits, usually only mandatory under perfunctory learning, but through the qualification inspection [2].2 single mode of training, lack of diversity.At present, the main by organizing training courses and profeional education and training of the continued education of accounting personnel in rural areas, is basically a form teacher, no interactive learning atmosphere, teaching method is simple and backward.The 3 exam is not divided, strict monitoring.Because of the teaching and aement work by rural accountant continuing education training unit, resulting in some rural accounting personnel not only signed up to participate in the study, but through the examination of the phenomenon.(three) to strengthen the accounting occupation moral construction in rural areas With the development of the rural economy, the rural accounting occupation moral construction has made some achievements, but because of various reasons, at present there are still many problems, reflected in the following aspects: 1 rural accountant self consciousne.In many areas there was a rural accountant and cashier fraud together, superiors and subordinates, for personal gain; also part of rural accounting personnel with profeional convenience, overhead leadership, pocketing public funds, to meet the desires.2 accounting personnel in rural areas of responsibility.Some accounting personnel in rural areas in order to pursue their own interests, in violation of accounting standards and the relevant accounting www.daodoc.com regulations, the implementation of the blind superior departments in charge of the wrong decision, affected the development of the rural economy [3].(four) the personnel structure of rural accounting is not reasonable 1 the overall sex ratio imbalance.At present, rural women in China in the number of accounting personnel accounted for an absolute majority, the accounting team sex ratio imbalance phenomenon in a certain extent.2 the uneven level of education.At present, the accounting team in rural areas and the existence of China\'s education level is uneven, higher education and senior titles, accounting personnel for the few.3 profeional single knowledge structure.The accounting personnel in rural areas still put accounting as the main task of the accounting work in rural areas, knowledge structure is too single, failed to grasp the related to accounting and fiscal, financial, tax, and even information technology knowledge [4].Three, the construction of rural accounting team measures (1) to improve the remuneration of rural accounting personnel 1 to determine the appropriate amount of standards.To reasonably set the minimum income standards of rural accounting personnel, to combine the urban and rural accounting personnel wage standards and the level of rural economic development, pay attention to the reasonable distribution of bonuses.2 make incentive measures.Through the introduction of the combination of position and rank of rural accounting personnel salary system, with the length of service and level of growth should be obtained according to the degree of wage level [5].3 create a harmonious working atmosphere.Create a harmonious working environment, through the strengthening of communication with rural accounting personnel to understand the different needs of www.fsjct.net www.sanheshun.net different rural accounting personnel, to stimulate their dedication and ability to work.(two) improve the rural accounting continuing education mechanism In order to continuously improve the overall quality of the rural accounting personnel, financial departments at all levels have always attached great importance to the continuing education and training of the rural accounting personnel.1 to increase publicity efforts to advocate the concept of lifelong education.In today\'s society, the rural accounting personnel need to continue to learn, to improve their own quality, in order to adapt to the needs of the development of rural economy.2 reform the training mode, to promote the flexibility of teaching methods.According to the specific characteristics of rural accounting work, individualized education.3 perfect system, strict management.The financial departments should strictly set the qualification examination and approval system of the training units, and actively introduce competition.
