新世紀我國會計人員后續(xù)教育問題研究

Abstract

Withthedevelopmentofsocietyandeconomy,accountingtechnologyandtheoryhaveundergonetremendouschanges.Theupgradingofaccountingpersonnel'sprofessionallevelisanimportanttaskforthedevelopmentofChina'saccountingindustry.However,duetotheconstraintsofthetraditionaleducationsystemandtherapiddevelopmentofaccountingtechnology,thecurrentstatusofChina’saccountingpersonnel'scontinuingeducationisrelativelyscatteredandlackofsystematization.Thispaperdiscussestheimportanceofcontinuingeducationforaccountingpersonnelinthenewcentury,andanalyzesthecurrentsituationandproblemsofcontinuingeducationinChina’saccountingindustry.Thepaperputsforwardsomeconstructivesuggestionsforthedevelopmentofaccountingpersonnel'scontinuingeducationinthenewerafromtheperspectiveofgovernment,enterprises,accountingassociations,andaccountingpersonnelthemselves.

Keywords:AccountingPersonnel,ContinuingEducation,Problems,Suggestions

1.Introduction

Theaccountingindustryisaproductofthedevelopmentofmarketeconomyandisaprofessionalserviceindustrythatplaysanessentialroleinmarketregulationandcorporategovernance.Withthedeepeningofeconomicglobalizationandtheaccelerationoftransformationandupgradingofenterprises,newrequirementshavebeenputforwardfortheprofessionalcompetenceofaccountingpersonnel.Therefore,itisparticularlyimportanttocontinuetoimprovetheprofessionallevelofaccountingpersonnelthroughcontinuingeducation,sothattheycanadapttotheneedsofeconomicdevelopmentandmarketchanges,andeffectivelyperformtheiraccountingfunctions.

2.Theimportanceofcontinuingeducationforaccountingpersonnelinthenewera

Continuingeducationcanundoubtedlyimprovetheprofessionallevelofaccountingpersonnelandcanbetterservetheeconomicdevelopmentandtheneedsofenterprises.Itcanenableaccountingpersonneltobetteradapttothechangesinbusinessmodelsandmarkettrends,graspthelatestaccountingstandardsandregulations,andcontinuouslyimprovetheiraccountingproficiency.Theimportanceofcontinuingeducationforaccountingpersonnelintheneweracanbesummarizedasfollows.

2.1Adapttochangesinaccountingstandardsandregulations

WiththereformanddevelopmentofChina'sfinancialsystem,theaccountingstandardsandregulationsarecontinuouslyrevisedandimproved.Onlybyparticipatingincontinuingeducationcanaccountingpersonneltimelygraspthelatestaccountingstandardsandregulations,andbetterapplytheminpractice.Throughcontinuouslearning,accountingpersonnelcanimprovetheirprofessionallevelandmaintaintheiraccountingprofessionalskills.

2.2Adapttothedevelopmentofaccountingtechnology

Withthedevelopmentoftechnology,accountingtechnologyhasalsoundergonetremendouschanges,suchastheincreasinguseofcomputertechnologyandtheapplicationofbigdata.Inthiscontext,onlybyparticipatingincontinuingeducationcanaccountingpersonnelkeeppacewiththelatestdevelopmentsinaccountingtechnology,acquirenewskills,andinnovateintheirwork.

2.3Improveprofessionalcompetitiveness

Theaccountingindustryishighlycompetitive,andthelevelofprofessionalismofaccountingpersonneldirectlyaffectstheircareerdevelopment.Throughcontinuingeducation,accountingpersonnelcanaccumulateknowledge,improvetheirprofessionalabilityandcontinuouslyenhancetheircompetitiveness.

3.Thecurrentsituationandproblemsofaccountingpersonnel'scontinuingeducationinChina

Despitetherecognitionoftheimportanceofcontinuingeducationintheaccountingindustry,thecurrentsituationofaccountingpersonnel'scontinuingeducationinChinaisnotoptimistic,andtherearealsomanyproblemsthatneedtobesolved.

3.1Unsystematictrainingprograms

Atpresent,thetrainingprogramsforaccountingpersonnel'scontinuingeducationinChinaarenotsystematicandlackacompletesetoftrainingprograms.Thishasledtounevenqualityofaccountingpersonneltraining,whichfurtheraffectstheoverallleveloftheaccountingindustry.

3.2Scatteredtrainingresources

Thetrainingresourcesforaccountingpersonnel'scontinuingeducationarerelativelyscattered,andthetraininginstitutionsandmodesarealsodiverse,whichhasledtoalackofconsistencyandunityintrainingqualityandstandards.

3.3Lowmotivationforachievinghighereducation

Thetraditionaleducationsystemhasresultedinlow-enrollmentratesformaster'sanddoctoraldegreesamongaccountingprofessionals.Intheaccountingindustry,academicqualificationshaveadirectimpactonprofessionaldevelopment,sotheshortageofhigh-leveltalentshasbecomeabottleneckforthedevelopmentoftheindustry.

3.4Minimalparticipationincontinuingeducation

Manyaccountingpersonnelhaveaheavyworkload,andthelackofawarenessofcontinuingeducationhasresultedinminimalparticipation,whichaffectstheirprofessionalgrowthanddevelopment.

4.Suggestionsforthedevelopmentofaccountingpersonnel'scontinuingeducationinthenewera

Tosolvethecurrentsituationandproblemsinthedevelopmentofaccountingpersonnel'scontinuingeducationinChina,thefollowingsuggestionsareproposedfrommultipleperspectives.

4.1Thegovernment'srole

Thegovernmentcanplayaroleinestablishingasoundmanagementsystemfortheaccountingindustryandimprovethequalityofcontinuingeducationforaccountingpersonnel.Specifically,thegovernmentcanestablishtrainingstandardsandexamsforvariouslevelsofaccountingpersonnel,approveandsupervisetheestablishmentofcontinuingeducationinstitutions.Thegovernmentcouldalsoprovidefinancialandpolicysupportforaccountingeducationtoencouragemorehigh-qualitytraininginstitutionsandeducators.

4.2Companyparticipation

Enterprisesshouldattachgreatimportancetothetrainingandprofessionaldevelopmentofaccountingpersonnel,andformulatetrainingplanstoprovidesupportforemployees'continuingeducation.Enterprisescansupportaccountingpersonnel'scontinuingeducationbyprovidingtrainingresourcesandestablishinginternaltrainingsystems.

4.3AccountingAssociations

Theaccountingindustryassociationscancreateaplatformtopromotethedevelopmentofaccountingpersonnel'scontinuingeducation,improvethetrainingqualityofaccountingpersonnel,andregulatethetrainingmarket.Industryassociationscanfacilitatetrainingbyestablishingalecturesystem;professionaltrainingprojectsshouldbeorganizedregularlytobringthebestresourcepersonsandcreatevarioustrainingmethods.

4.4Accountingpersonnel'sowninitiative

Accountingpersonnelshouldrealizetheimportanceofcontinuingeducationandactivelyparticipateinit.Theyshouldtaketheinitiativetoimprovetheirprofessionallevelbyattendingtrainingcoursesandacquiringprofessionalqualificationssuchasobtainingamaster'sandadoctoratedegree.Professionalaccountingpersonnelshouldinsistonlifelonglearning,collectingandstudyingallmaterialsavailabletostayuptodateandimprovetheirworkperfo