Accounting continuing education, that is, the "Accounting Qualification Certificate", implements a regular annual inspection system. It refers to the retraining and re-education of accounting personnel who have obtained or been employed in accounting professional and technical qualifications (titles) with the goal of improving their political and ideological quality, professional ability and professional ethics, so as to better adapt them to the requirements of the development of socialist market economy. This is an important content of the construction of accounting team, a brand-new undertaking and an arduous and complicated system engineering.