CAJ | 학술논문

随着经济社会的发展，世界各‘国的会计制度改革、会计理论、会计知识体系、相关法规日益完善，会计工作方式也不断推陈出新，这些都对会计人员的素质提出了更高的要求。当前，我国会计人员继续教育存在着认识不足、管理体制不完善、教育内容缺乏针对性、教学方法较为单一和考核方式不严格等问题。会计人员继续教育是一项系统工程，需要管理部门、培训单位、会计人员所在单位共同努力，采取完善管理制度、创新教育内容、提升教育效果、完善考评制度等措施，不断提升会计人员继续教育的实效和水平。
수착경제사회적발전，세계각‘국적회계제도개혁、회계이론、회계지식체계、상관법규일익완선，회계공작방식야불단추진출신，저사도대회계인원적소질제출료경고적요구。당전，아국회계인원계속교육존재착인식불족、관리체제불완선、교육내용결핍침대성、교학방법교위단일화고핵방식불엄격등문제。회계인원계속교육시일항계통공정，수요관리부문、배훈단위、회계인원소재단위공동노력，채취완선관리제도、창신교육내용、제승교육효과、완선고평제도등조시，불단제승회계인원계속교육적실효화수평。
With the development of economy and society, the world＇ s reform of the accounting system, account- ing theory, accounting knowledge system, relevant laws and regulations has improved steadily. The methods of ac- counting work have also continued to emerge, which puts forward higher requirements for the quality of accounting personnel. At present, there is lack of accountant continuing education, management system is not perfect, education content lacks pertinence, teaching method is relatively single and the assessment method is not strict etc. Accounting staff＇ s continuing education is a systematic project, needs joint efforts of management departments, training units, accounting personnel unit. It is suggested that perfect management system be adopted, the content of education be innovated, education effect be enhanced, evaluation system be perfected, and accounting staff＇ s continuing educa- tion effectiveness and＇ level be improved.