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《会计法》作出了“会计人员应遵守职业道德 ,提高业务素质 ,对会计人员的教育培训工作应当加强”的规定 ,这就更明确了对会计人员进行继续教育的重要性和迫切性。本文通过对继续教育主体、客体、内容。载体和组织形式五个要素的阐述分析 ,提出了构建教学客体分层与教学内容分类为重点的会计人员继续教育模式的基本框架 ,以期改进目前的会计继续教育工作 ,提高教育培训的质量和效果
The Accounting Law stipulates that “accountants should abide by professional ethics, improve their professional qualifications, and strengthen the education and training of accountants”, which further clarifies the importance and urgency of continuing education for accountants. This article through the continuing education of the main body, object, content. Carrier and organizational form of the five elements of the analysis and put forward the construction of teaching objects and teaching content classification as the key accounting personnel continuing education model of the basic framework in order to improve the current accounting continuing education and improve the quality of education and training effectiveness