会计人员继续教育的主要任务是提高会计人员政治素质、业务能力、职业道德水平,使其知识和技能不断得到更新、补充、拓展和提高。值得特别指出的是,在会计人才培养和教育的问题上,无论是学校教育还是在职人员的继续教育,都应对会计职业道德和风险意识教育与培养引起足够重视。应当承认,即使会计人员的主体素质提高了,所提供的会计信息也还会存在这样或那样的问题。但是,不断提高会计人员的主体素质,有助于增强会计人员提供高质量会计信息的能力。 The main task of accountants’ continuing education is to improve the political quality, professional ability and professional ethics of accountants so that their knowledge and skills are continuously updated, supplemented, expanded and enhanced. It is worth noting that attention should be paid to the education and cultivation of accounting professional ethics and risk awareness in the issue of accounting personnel training and education, whether it is for school education or continuing education for serving staff. It should be acknowledged that even if the quality of the accounting staff’s main body is improved, the accounting information provided may have one or more problems. However, continuously improving the quality of accountants helps to enhance the ability of accountants to provide high-quality accounting information.