随着黑龙江省市场经济体制的逐步建立和农村经济体制改革的不断深化,村级会计工作愈加重要,这对我省村级会计人才质量提出了更高的要求。然而,黑龙江省村级会计人才培养模式存在以下问题:培养目标模糊;培养途径落后;师资力量不足。针对以上问题,本文结合黑龙江省村级会计的实际情况对构建村级会计人才培养模式提出了相关建议。 With the gradual establishment of the market economy system in Heilongjiang Province and the continuous deepening of the reform of the rural economic system, village-level accounting has become more and more important, which sets higher requirements for the quality of village-level accounting personnel in our province. However, the training mode of village accountants in Heilongjiang Province has the following problems: the goal of training is ambiguous; the training path is backward; the shortage of teachers resources. In view of the above problems, this article puts forward some suggestions on how to build a training model for village-level accountants based on the actual situation of village-level accounting in Heilongjiang Province.