IT环境下会计职业人员后续教育研究

Research on Follow-up Education of Accounting Practitioners in IT Environment

本文从分析IT环境对会计的影响着手,沿着“IT环境对会计的影响—会计工作的相应变化—会计人员能力和知识结构的调整—会计人员后续教育现状—IT环境下会计后续教育体系改革”这样的思路对IT环境下会计职业人员后续教育进行了探讨。作者认为IT环境下我国的会计后续教育应从以下方面进行改革:培养会计人员终身学习的意识和能力,教育内容要跟踪信息技术的发展,利用先进的信息技术工具开展会计职业人员后续教育。

The paper starts from the impact of IT environment upon accounting, and proceeds with the idea of ‘the impactcorresponding changes in accounting workadjustment of accountants' ability and structure of knowledgethe current condition of accountants' follow-up educationthe reform of accountants' follow-up education system’,making an in-depth research on the follow-up education of accountants. The author holds that in the IT environment, the reform of accountants’ follow-up education in our country should cover: the improvement of accountants’ competence of life-long learning, the advancement of educational content with that of IT, the application of advanced IT to the follow-up education of accounting practitioners.