(A), the continuing education of accounting personnel
Continuing education for accountants refers to the comprehensive quality education for accountants by the state in order to improve their political quality, professional ability and professional ethics, and constantly update, supplement, expand and improve their knowledge and skills. The characteristics of continuing education for accountants are: first, pertinence, that is, different educational contents are determined for different objects and different educational methods are adopted to solve practical problems; The second is adaptability, that is, connecting with practical work needs and applying what you have learned; The third is flexibility, that is, the contents, methods and forms of continuing education and training are flexible. And the learning content of accounting continuing education: explanation of accounting standards for enterprises.
Interpretation of the new enterprise income tax law, general principles of enterprise finance, basic norms of enterprise internal control, standardized training of basic accounting work, and basic tax laws and regulations of People's Republic of China (PRC).
The forms of continuing education for accountants include training and self-study.
(1) Training is the main form of continuing education for accountants. Accounting personnel can voluntarily choose to participate in the training form recognized by the competent department of continuing education;
(a) to participate in the training organized by the continuing education institutions for accounting personnel, and to be put on record and announced by the competent department of continuing education;
Participate in continuing education teacher training and accounting training for accounting personnel organized by the competent department of continuing education;
(three) to participate in the accounting full-time training organized by the accounting personnel;
(four) to participate in accounting, auditing, statistics, economics and other professional and technical qualification examinations, as well as certified public accountants, certified asset appraisers and certified tax agents;
⑤ Other forms recognized by the competent department of continuing education.
(2) On-the-job self-study is an important supplement to the continuing education of accountants. On-the-job self-study forms include:
(1) Attend relevant professional education recognized by the state such as accounting, auditing, financial management, financial management, computerized accounting, specialization of certified public accountants, and master of professional accounting (MPAcc) in ordinary colleges or adult colleges;
(2) independently completing accounting research projects approved by financial departments or accounting academic groups at or above the prefecture (city) level or publishing accounting papers in economic newspapers at or above the provincial level;
③ The system accepts distance education and online training related to accounting business;
④ Other forms of on-the-job self-study.
(B), accounting practice
In accounting practice, accountants will inevitably encounter all kinds of problems, some of which will conflict with their own lack of ability or weakness. The emergence and solution of this contradiction can form or improve the professional ability of accountants. In addition, some internal quality defects of accountants can also be compensated in different degrees through accounting practice, so as to develop their professional ability in their work. Further improve their professional knowledge and business ability.