厦门市会计人员继续教育问题与对策
本站原创 论文中文摘要：我国建立和完善社会主义市场经济体制以来,特别是随着经济全球化和我国加入WTO,会计及相关经济新理论、新方法、新技能不断发展和变化,会计人员必须不断接受继续教育,保持与职责相适应的业务素质、专业技能和职业道德水平,才能为多元化的会计信息使用者提供真实、完整的会计信息。因此,我国现阶段开展会计人员继续教育有着十分重要的现实意义。财政部于1998年发布的《会计人员继续教育暂行规定》是引导我国会计人员继续教育走向制度化、规范化道路的里程碑,2004年《行政许可法》的实施促使厦门市财政部门对会计人员继续教育的管理方式作了较大程度的调整。在旧有的管理方式已经改变,而新的管理方式尚未完善的非常时期,本文分析了厦门市会计人员继续教育存在的问题,并提出相应的对策。论文共分四章:第一章,继续教育与会计人员继续教育概述。在分别介绍继续教育和我国会计人员继续教育的概念及发展历程后,分析了会计人员继续教育的特点及会计人员继续教育的必要性,最后介绍了我国会计人员继续教育制度。第二章,厦门市会计人员继续教育现状及存在的问题。介绍厦门市会计人员的基本情况及其继续教育的现状,并指出存在的问题。第三章,法国、德国会计人员继续教育情况及其借鉴意义。分别介绍法国、德国会计人员继续教育情况,分析两国会计人员继续教育的借鉴意义。第四章,厦门市会计人员继续教育对策。从法制管理、完善组织体系、丰富培训内容、改善教育形式、教学方法、教学手段、对培训机构的检查、考核、评估和建立约束激励机制等六个方面,为厦门市会计人员继续教育提出对策
Abstract（英文摘要）： China has developed and improved the social market economic system. Especially in the era of globalization and China joined WTO,accounting and relative new theory,method,skill of economics develop and change continuously. Accountants must be continuously educated to adapt to the skills and enthuses according with their responsibilities,which could provide the true and wholly accounting information to all kinds of users. Therefore it is essential to begin accountant continuing education in this period.In 1998,the Ministry of Finance issued the regulation of accountant continuing education,which is the milestone of guiding the accountant continuing education to system and regulation. In 2004,Xiamen applied the act of administration admission,which make Xiamen department of finance adjust the management of accountant continuing education. While the old mode of management has changed and new mode has not been perfect,this paper analyzes the Xiamen accountant continuing education and brings forward the corresponding measures. This article has four chapters.Chapter 1 summarizes continuing education and accountant continuing education. After introducing the conceptions and developing history of continuing education and account continuing education respectively,it analyzes the characteristics and essential of accountant continuing education. At last this chapter introduces the system of Chinese accountant continuing education.Chapter 2 introduces the situation and exist questions of Xiamen account continuing education.Chapter 3 introduces the situations of accountant continuing education in France and German and analyzes the essential reference of accountant continuing education from those two countries.Chapter 4 illustrates the measures of Xiamen accountant continuing education,which include the management of rules,perfecting organization system,enriching training contents,Improving education format,train methods,inspecting,checking,evaluating the train institutions and building the restricted and incentive system.
论文关键词： 厦门市；会计人员；继续教育；
Key words（英文摘要）： Xiamen；Accountant；Continuing Education；
Abstract（英文摘要）： China has developed and improved the social market economic system. Especially in the era of globalization and China joined WTO,accounting and relative new theory,method,skill of economics develop and change continuously. Accountants must be continuously educated to adapt to the skills and enthuses according with their responsibilities,which could provide the true and wholly accounting information to all kinds of users. Therefore it is essential to begin accountant continuing education in this period.In 1998,the Ministry of Finance issued the regulation of accountant continuing education,which is the milestone of guiding the accountant continuing education to system and regulation. In 2004,Xiamen applied the act of administration admission,which make Xiamen department of finance adjust the management of accountant continuing education. While the old mode of management has changed and new mode has not been perfect,this paper analyzes the Xiamen accountant continuing education and brings forward the corresponding measures. This article has four chapters.Chapter 1 summarizes continuing education and accountant continuing education. After introducing the conceptions and developing history of continuing education and account continuing education respectively,it analyzes the characteristics and essential of accountant continuing education. At last this chapter introduces the system of Chinese accountant continuing education.Chapter 2 introduces the situation and exist questions of Xiamen account continuing education.Chapter 3 introduces the situations of accountant continuing education in France and German and analyzes the essential reference of accountant continuing education from those two countries.Chapter 4 illustrates the measures of Xiamen accountant continuing education,which include the management of rules,perfecting organization system,enriching training contents,Improving education format,train methods,inspecting,checking,evaluating the train institutions and building the restricted and incentive system.
论文关键词： 厦门市；会计人员；继续教育；
Key words（英文摘要）： Xiamen；Accountant；Continuing Education；