我国会计人员继续教育的历史沿革与现实反思  

The History Evolution and Realistic Reflection on the Continuous Education of Accountants in China

作　　者：王建成[1] 葛干忠[1] 

机构地区：[1]湖南财政经济学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2012年第1期146-150,共5页Journal of Hunan University of Finance and Economics

基　　金：湖南省"十一五"规划课题项目"新会计准则体系下会计人员继续教育问题研究"(项目编号:XJK06AZC012)阶段研究成果之一

摘　　要：我国会计人员继续教育走过了一条从无到有、从无序到规范的发展轨迹,为我国会计人才培养、企业发展乃至国家经济持续发展做出了重大贡献。但在实践过程中仍存在职能部门管理缺位与越位、培训机构社会责任缺失和持证人员及其所在单位积极性不高等问题。需要不断提高主管部门的监管能力,加大对培训机构的考评力度,大力推行多元化的继续教育模式,并落实好对持证人员及其所在单位的激励与约束机制。Chinese continuous education of accountants have grown out of nothing and developed from disordered to ordered,which have made great contributions to the talent training,enterprise development and the national sustainable development.But for a variety of reasons,there still exist many problems in the process of practice,such as absence and offside of functional management,lack of social responsibility of training institutions and lower enthusiasm of certified personnel and their organization and so on.Therefore,we need to constantly improve the supervisory skills of the competent department,intensify the assessment to training organizations,pursue diversified education modes,and establish the incentive and restraint mechanisms to the staffs and their organizations.

关 键 词：会计人员 继续教育 历史沿革 现实困境 

分 类 号：F23[经济管理—会计学] F272.92[经济管理—国民经济]