远程会计继续教育柔性化课程体系探讨

On Flexible Course System of Remote Accounting Continuing Education

运用现代远程技术手段开展会计继续教育,已经成为会计终身教育的重要发展趋势。而传统远程会计继续教育的课程设置存在着一些不足,如果能将"以人为本"的柔性管理理念贯注于我国会计继续教育的远程教学模式之中,遵循多样化、新颖性、分层次的原则,构建会计远程继续教育的柔性化课程体系,必定能推进我国会计终身教育向着有效、持久的方向发展。

The application of modem remote techniques to accounting continuing education has become an important development trend of lifelong accounting education. Since there are flaws in the traditional accounting education curriculum, the introduction of the flexible ＂people-oriented＂ management philosophy into remote accounting continuing education, under the guidance of diversi- ty, novelty and hierarchy, will promote the effective, sustainable developmenl of the lifetime education in accounting in our country.