1, accounting continuing education, also known as continuing education or on-the-job education for accounting personnel, refers to the retraining and re-education of accounting personnel who have obtained or been employed in accounting professional and technical qualifications (titles).

2, accounting continuing education refers to the "accounting qualification certificate" to implement regular annual inspection system, the purpose is to improve the political and ideological quality, professional ability and professional ethics of employees, so as to better adapt to the requirements of the development of socialist market economy. Accounting continuing education is an important part of the construction of accounting team, and it is also a realistic requirement to reverse the backward situation of accounting team in China. Everyone engaged in accounting work should take an active part in education and study.