It is suggested that the legal responsibilities that accountants and unit leaders should bear clearly in accounting continuing education should be added to the Accounting Law. Drawing lessons from foreign experience, many accounting professional management institutions in developed market economy countries have made mandatory requirements for accounting continuing education, and all of them have clearly stipulated the time, methods and assessment methods for accounting personnel to receive continuing education every year. If the relevant regulations are violated, accountants must pay a heavy price, including economic losses, mental shock and even unemployment.

(B) increase publicity and fully understand the importance of continuing education in accounting.

First of all, it is necessary to raise the awareness of unit leaders on the importance of accounting continuing education, encourage and actively support accounting personnel in this unit to participate in continuing education and training, and ensure training time and training funds. Secondly, it is necessary to improve accountants' own understanding of the importance of continuing education and constantly improve their knowledge structure through training.

65438+ Reasons and significance: First, accounting continuing education is a quasi-public product with strong external characteristics, and the state finance should bear the main responsibility of financial security. Second, the financial department should earnestly shoulder the main management responsibility and actively cooperate with relevant departments and industries. Otherwise, relying solely on the financial department to "make great strides" will inevitably fall into the embarrassing situation of "shaving its head and carrying its load". In China, accounting continuing education activities are still in the initial stage, and the concept of lifelong education has not been deeply rooted in the hearts of the people, especially the intervention and guidance of the financial sector is needed. It is suggested to learn from the experience of "National Training Plan". The full name of "National Primary and Secondary School Teacher Training Plan" is an important measure to improve the overall quality of primary and secondary school teachers, especially rural teachers, implemented by the Ministry of Education and the Ministry of Finance on 20 10. The central government invested 550 million yuan to support the implementation of this plan, and through innovative training mechanism, backbone teachers were trained in off-the-job training, centralized training and large-scale distance training. The remarkable feature of the "National Training Plan" is that all the expenses such as teachers' accommodation fees for training are solved by special financial funds, and it is a continuing education and training project jointly promoted by the Ministry of Finance and the Ministry of Education, and the effect will naturally be better than that carried out by the financial department alone.

3. Innovate and improve the accounting continuing education system, establish a continuing education and training system with classified management and graded training, actively promote the training methods based on network distance education and training supplemented by face-to-face training, and comprehensively use teaching methods such as lectures, cases, experiences and discussions in a targeted manner to continuously enrich the training content and effectively improve the training effect; Explore the establishment of a "separation of examination and training" system for continuing education and training of accountants. This paper attempts to establish a system that combines compulsory vacation system for key accounting positions with face-to-face training for continuing education. The implementation of this system will be conducive to the regular rotation of key positions, not only to the expansion of accounting personnel's business ability, but also to the effective implementation of accounting internal control system in relevant units, thus ensuring the regular rotation of accounting personnel and preventing risks such as fraud.

4. Build a high-level accounting continuing education faculty. First of all, it is necessary to select some high-level accounting continuing education teachers throughout the country, which is one of the prerequisites for doing a good job in accounting continuing education. Secondly, teachers go to large and medium-sized enterprises, institutions and accounting firms to conduct practical research in a planned way, so as to find out the practical problems existing in the work of enterprises and institutions and accumulate rich practical experience. Third, hire relevant experts and experienced enterprise executives as part-time teachers and consultants to give lectures and discussions on hot issues in accounting work through academic reports and seminars.