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我国现行的会计人员继续教育制度在提高会计人员道德水平、业务素质等方面起到了积极的作用。但随着金融市场全球化或全球一体化进程的加快以及会计业务的进一步拓展,国内会计人员继续教育无论在形式上还是内容上仍处于滞后状态,难以满足日益多元化的会计实务需求,亟待重新审视和改进。根据本人在从事会计工作中遇到的实际问题,对继续教育改进提出以下浅见,仅供参考。一、教育内容实务化、国际化财政部1998年颁布的
The current system of continuing education for accountants in our country has played a positive role in improving the ethical standards and professional qualities of accountants. However, with the acceleration of the globalization or global integration of financial markets and the further expansion of accounting services, continuing education of domestic accounting personnel is still lagging behind both in terms of form and content, and it is difficult to meet the increasingly diversified demand for accounting practice. Review and improve. According to the actual problems I encountered in the accounting work, the following humble opinion on the improvement of continuing education is for reference only. First, the educational content of the practice of internationalization of the Ministry of Finance promulgated in 1998