Keywords: accounting follow-up education; Accounting status quo; Forms and methods of accounting education
With the development of China's socialist market economic system and the deepening of economic reform and opening up, accounting theory and knowledge are updated at an unprecedented speed. According to the change of accounting environment, the follow-up education of accounting profession in China must be reformed accordingly to meet the challenges brought by the new century. The change of accounting environment in the new century is the direct cause of the further education reform of accounting specialty, and the change of international environment puts forward new requirements for the further education of accounting specialty. Lifelong education is a brand-new educational trend of thought put forward by western countries in the 1960s. It has been recognized by many developed countries in the world and has become a common trend of education and training reform and development.
First, the necessity of establishing a continuing education system for accounting personnel
1. Implementing the continuing education system for accountants is the need to continuously improve the professional quality and ethics of accountants.
China's accounting team is huge, with more than13 million accounting personnel, but the phenomenon of low knowledge structure, educational background structure and professional level of accounting personnel is more prominent. From the perspective of educational structure, 47. 07% of accountants in state-owned units have technical secondary school education or above, of which 2. 30% have a bachelor's degree, and even fewer have a graduate degree or above, accounting for only 0. 07%, accounting qualification is only 8. 45%. As for the accountants in township enterprises, institutions and other economic organizations, their educational level and professional level are even lower.
2. The implementation of continuing education for accountants is the need to deepen China's accounting reform.
China's accounting standards, accounting system and related economic fields will continue to deepen, such as cash flow statement, enterprise restructuring and other new businesses, new knowledge, new concepts and new methods emerge one after another, which urgently need accountants to study, master and implement. Even college graduates still need to receive continuous lifelong education. It is necessary to establish the concept of lifelong education and take continuing education as the best investment in talent training. Only by constantly "charging" and "refueling" and updating knowledge can we not fall behind. The more the market economy develops, the more important the accounting work becomes. Under the condition of market economy, the important role of accounting depends on the guarantee of high-quality accountants, and the concept that human resources are the first resource should be established. At the same time, the market economy also puts forward higher and newer requirements for accountants. Accountants are no longer calculating and reimbursing in the general sense, but must also actively participate in the management of enterprises and make suggestions for the development of enterprises. This requires accountants to constantly update their knowledge and master new knowledge and content to meet the needs of the development of market economy. The purpose of continuing education is to transform human resources into human resources.
Second, the status quo of continuing education of accounting personnel in China
1. Lack of understanding and attention
At present, the competent departments at all levels and a considerable number of accountants in China do not attach importance to continuing education, and there is a gap in understanding. The author investigated nearly 100 state organs, enterprises and institutions in Heilongjiang Province. The survey results show that only 15% of the unit leaders are very supportive of the continuing education of accountants, and the proportion of business leaders who support the continuing education of public accountants is even lower, only about 10%. Most leaders believe that the existing knowledge of accountants is enough to undertake the existing work, and some new knowledge and new content can be solved by self-study of accountants. Some units have not included the continuing education of accounting talents in the agenda and the overall talent resource development plan.
2. Training places and teachers need to be further standardized.
The continuing education of accountants shall be organized by the financial department, and the composition of training places and teaching staff shall be designated by the financial department. According to the author's investigation, most of the training units for continuing education of accountants are accounting firms and social educational institutions, and the places for running schools need to be further standardized. The teaching staff is unreasonable, and the teachers who undertake the task of continuing education and training for senior accountants should generally have the title of professor or senior professional technology (qualification) and the corresponding level of government civil servants; However, in the process of implementation, most training units hired some teachers and professional technicians with intermediate titles, which did not meet the requirements of teachers' continuing education.
3. Teaching and examination are not divided, management is chaotic, and the form of education is single.
According to the author's investigation, during the continuing education, only about 55% of all students can persist until the expiration of their studies. The fundamental reason for this phenomenon is that teaching and examination are not divided. Continuing education and training units undertake teaching tasks as well as evaluation work. In order to pursue profits, individual training units only sign up and do not participate in the study, and they can also get qualified test results after the expiration of the study period. This has not really achieved the fundamental purpose of continuing education, making continuing education a mere formality. The continuing education of accountants in China is mainly face-to-face instruction. This form of education has certain advantages and is relatively intuitive, but it also brings a lot of inconvenience to accountants' study, and sometimes it will inevitably affect their work.
Thirdly, the forms and methods of continuing education for accountants.
At present, the continuing education of accountants in China should adopt flexible and diverse ways and methods on the basis of receiving training and self-study. The author believes that the following forms should be taken: first, make full use of radio and television stations; Second, multimedia network education system and online learning system of distance education; Third, special training; The fourth is to participate in academic exchanges; The fifth is to go abroad for further study. It is necessary to make full use of traditional methods such as face-to-face lectures, correspondence, seminars and lectures, as well as information networks and multimedia technologies to expand the openness, flexibility and adaptability of continuing education and provide accountants with fast, convenient and efficient learning conditions. The relevant leading departments should make overall planning, rational layout and graded implementation, make full use of the enthusiasm and advantages of institutions of higher learning, research institutes and academic groups, and gradually establish a network of accounting talent training bases, schools run by social forces and distance education networks.
Four, the content of continuing education for accounting personnel
The content of continuing education for accountants should first adhere to the principle of combining with practice, paying attention to practical results and applying what they have learned. The main contents should include accounting theory and practice; Financial and accounting laws and regulations; Accounting professional ethics; Other relevant knowledge; Other relevant laws and regulations. It is a prominent feature and core of continuing education to make up for what it lacks and learn what it needs. At present, the content of continuing education for accountants in our country is limited to financial knowledge and relevant laws and regulations, which has the problem of single content and is far from being able to adapt to the development of market economy and the impact of China's entry into WTO on our accounting team.
Secondly, the development of market economy puts forward higher requirements for accountants, who not only stay in bookkeeping and accounting, but also participate in the operation and management of enterprises and make suggestions for the development of enterprises. Accountants should not only master financial knowledge, but also know other related fields, which puts forward higher requirements for the content of continuing education for accountants, such as human resource accounting, insurance accounting, heritage accounting, environmental accounting and so on. In addition, we should increase the content of continuing education for accountants in China, increase the learning content of some related disciplines such as enterprise management, economics and computer, and expand the training field.
Finally, financial personnel should establish a correct outlook on life. While studying accounting laws and regulations in depth, we should strengthen ideological and moral construction, stress righteousness and dedication, and dare to fight against bad styles.
Five, accounting personnel continuing education management system
In principle, the continuing education of accountants in China is managed according to the territory. Organized and implemented by the financial departments at all levels, unified planning and hierarchical management. The Ministry of Finance is the competent department of continuing education for accountants in China. In order to ensure the quality of continuing education, management, training, inspection and assessment should be separated. Relying on social intermediary organizations, we will supervise, inspect and evaluate the continuing education of accountants, and social intermediary organizations will supervise, inspect and evaluate the teaching places and teachers' equipment of training units to ensure the healthy and orderly development of the continuing education of accountants. The accountant appointment system is implemented. When the annual follow-up education or new policies are introduced, only financial personnel with excellent performance will pass the corresponding assessment. Financial personnel with poor performance will be given a yellow card warning and their accounting qualification certificate will be revoked after two yellow cards. Only in this way can we fundamentally improve the quality of financial personnel.
With the advent of the era of knowledge economy and the acceleration of global economic integration, the competition of scientific and technological talents is better than that of products and capital. The rapid change and increasing complexity of the accounting environment put forward new requirements for the knowledge structure of accountants. Therefore, our financial personnel must establish the idea of lifelong learning and constantly accept new knowledge and technology to meet the needs of the new situation and the development of the new era.