摘要
会计后续教育是提高会计人员素质,提高会计核算水平的重要手段,对确保会计信息的质量有重要意义。目前各地开展的会计后续教育还存在着形式单一,方法落后,成效不显著的问题。应在明确培训目标、优化培训内容、改善培训方式、整合培训资源、规范管理体制等几个方面有所创新和突破。
Accountant Continuous Education is an important means to improve the ability of accountant and the level of accounting At present,for the ongoing Accountant Continuous Education everywhere in this country,there are still some problems like the form be too simple,the method be outdated etc.So the expectedeffect cannot be attained.We should have innovtions and breakthroughs in clarifying the trainng object,optimizing the training contents,improving the training methods,unifying the training resources,normalizing the management system and so on.
出处
《哈尔滨商业大学学报(社会科学版)》
2003年第6期83-85,共3页
Journal of Harbin University of Commerce:Social Science Edition