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近年来,为了提高财会人员的业务素质,各级有关单位举办了不同类型的会计专业学习班,会计人员业务水平得到了提高。但也有的学习班在学用结合不紧密,财会人员尽管参加过会计专业学习,实际工作能力并未提高,会计分录错误,报表计算不准等情况仍然存在。为此建议,财会专业培训应以提高实际工作能力为目的,学用结合,不能为了求文凭而搞培训。有关部门应加强对培训工作的领导,并把会计基础工作作为评定会计人员技术职称的参考依据,以尽快提高会计人员的业务水平。
In recent years, in order to improve the professional quality of accounting personnel, relevant departments at all levels held different types of accounting major classes, accounting personnel business has been improved. However, some classes are not closely integrated with learning. Although accounting professionals did not improve their ability to work, accounting entries were mistakenly recorded and the calculation of the report was still inaccurate. For this reason, professional finance and accounting training should be based on the objective of improving the actual work ability, combine with learning and can not be trained in order to obtain a diploma. Relevant departments should strengthen the leadership of the training work, and the accounting basis of work as a reference to assess the technical titles of accountants, in order to improve the professional level of accountants as soon as possible.