摘 要

随着当前我国经济社会和国家经济管理科学技术日新月异的不断进步和快速发展,国内各大中型企业对于注册会计师和服务管理行业工作者的基本技术职业技能和社会道德品质的具体要求及其标准得到了不断完善和较大提高。会计人员只有努力加强继续教育培训,时刻保持与职业水平相当的职业技能和道德水平,才能为公司和企业提供准确的、真实的会计信息,才能更好的适应现代社会主义市场经济的发展。本文主要阐述了什么是会计人员继续教育,强调了继续教育在当今社会存在的价值,剖析了我国会计人员继续教育的现状,并针对其现行问题发表个人观点提出一些整改措施,希望我国的会计人员继续教育工作能发挥巨大效力,顺应社会经济的发展之潮。

关键字：经济发展 会计人员 教育 问题 措施

ABSTRACT

With the rapid progress and rapid development of the science and Technology of China's Economic Society and National Economic Management,China's major and medium-sized enterprises for the Certified Public Accountant and Service Management Industry workers basic technical professional skills and social moral quality of the specific requirements and standards have been improved greatly. In order to provide accurate and true accounting information for companies and enterprises,accountants should make efforts to strengthen the training of Continuing education and maintain the professional skills and moral level at all times, to better adapt to the modern Socialist market economy. This article explains what it means to be an accountant Continuing education, It emphasizes the value of Continuing education in today's society. This paper analyzes the present situation of the accounting Continuing education inChina, and puts forward some rectification measures according to the present problems. It is hoped that the work of accountants in the Continuing education of our country willplay an important role and conform to the trend of social and economic development.

Keywords：Economic Development Accountant Education Questions Measures

 

目 录

摘要 1

一、会计人员继续教育概述 2

（一）会计人员继续教育的含义 2

（二）会计人员继续教育的发展背景 2

（三）会计人员继续教育的必要性 2

二、我国会计人员继续教育的现状分析及整改措施 3

（一）我国会计人员继续教育的现状 3

（二）会计人员继续教育存在问题的具体表现 3

（三）改善会计人员继续教育现状应采取的措施 4

结语 7

主要参考文献 8