对建立健全会计人员终身教育体系的思考

On Setting up Lifetime Education System for Accounting Staff

随着社会主义市场经济体制的建立和国际资本一体化的发展,会计职业的重要性越来越明显。在与国际惯例接轨的过程中,会计涉及的领域和服务范围越来越广泛,这就对会计职业岗位提出了更高的要求。终身学习已成为会计人员职业生涯的重要内容。在校期间的职业教育、上岗后的继续教育、完善的职业岗位考核体系以及贯穿始终的会计职业道德教育构成了会计人员终生教育的完整体系。

With the development of international capital and the establishment of socialism market, accounting work is becoming more and more important. The service range of accounting is becoming wider, which puts forward-higher demand for accounting work. Lifetime study is necessary for accounting staff. Vocational study at schools, continuous study at work, work check and moral education form the lifetime education system for accounting staff.