会计行业的职业道德、会计行业职业素质的高低程度,关键取决于会计职业的教育及继续教育。教育是发展的根本。我国会计职业教育的水平总体来说居于一般水平,我们有优势,但我们也有劣势,如何认清优势与劣势,使会计行业按照市场经济轨道发展,适应“人世”后新形势,并沿着国际接轨的方向健康发展,是会计职业继续教育的重要任务。因此,如何提高会计人员继续教育效果,已是迫在眉捷。 The professional ethics of the accounting profession, the professional quality of the accounting profession level, the key depends on the accounting occupation education and continuing education. Education is the root of development. However, we also have disadvantages. How to understand the advantages and disadvantages so that the accounting profession can develop in accordance with the market economy and adapt to the new situation after “worldly life” and follow the international trend The healthy development of the direction of convergence is an important task of accounting professional continuing education. Therefore, how to improve the effectiveness of accounting staff continuing education is already urgent.