The Necessity and Suggestion of Continuing Education for Accountants

Qiongqiu Chen
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Abstract

Whether it is a government unit or an enterprise, in the process of carrying out daily accounting work, accountants are always the core of accounting work, and the quality of accountants is the necessary basic condition for accountants to engage in accounting work. It determines the quality of accounting work. Continuing education for accountants is to improve the overall quality of accountants, specifically including political literacy, professional ethics, and professional skills, so as to create a group of accounting personnel who meet the needs of social and economic development and are proficient in professional skills. Senior accounting management talents with high professional ethics. The content of continuing education for accountants is divided into public subjects and professional subjects. Public subjects include basic knowledge such as laws and regulations, policy theories, professional ethics, and technical information that professional technicians should generally master. Professional subjects are divided into professional general knowledge, professional There are three categories of core knowledge and professional development knowledge. This paper mainly combines the results of literature research on continuing education, and on the basis of previous studies, expounds the necessity of continuing education for accountants, analyzes the problems in the development of continuing education for accountants, and explores the future of continuing education for accountants. Development proposals and methods for readers' reference.
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会计人员继续教育的必要性及建议
无论是政府单位还是企业,在开展日常会计工作的过程中,会计人员始终是会计工作的核心,会计人员的素质是会计人员从事会计工作的必要基础条件。它决定了会计工作的质量。对会计人员进行继续教育,就是要提高会计人员的综合素质,具体包括政治素养、职业道德、专业技能等,培养一批适应社会经济发展需要、精通专业技能的会计人才。具有良好职业道德的高级会计管理人才。会计人员继续教育的内容分为公共科目和专业科目。公共学科包括法律法规、政策理论、职业道德、专业技术人员应普遍掌握的技术信息等基础知识。专业学科分为专业一般知识、专业核心知识和专业发展知识三大类。本文主要结合有关继续教育的文献研究成果,在前人研究的基础上,阐述了会计人员继续教育的必要性,分析了会计人员继续教育发展中存在的问题,并对会计人员继续教育的未来进行了探讨。发展建议和方法,供读者参考。
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来源期刊
CiteScore
1.40
自引率
14.30%
发文量
3
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