继续教育是会计人员提高职业道德和业务技能的重要渠道,严格考核情况下获取的继续教育证书应该能成为衡量会计人员综合素质的参考依据。然而,由于市场经济体制尚处在转型阶段,完全竞争机制尚未形成,企业普遍的短期行为过分追求眼前经济效益,而会计继续教育多数不能在短期内给企业带来明显的经济效益,因此,建立起完善的继续教育体系与,提高会计继续教育质量具有重要意义。 Continuing education is an important channel for accountants to improve their professional ethics and business skills. Continuing education certificates obtained under strict examination should become a reference for measuring the overall quality of accountants. However, since the market economy system is still in the process of transformation, the perfect competition mechanism has not yet been formed. The immediate short-term behavior of enterprises generally pursues immediate economic benefits. However, the majority of continuous accounting education can not bring obvious economic benefits to the enterprise in short term. Therefore, Starting from a perfect system of continuing education and improving the quality of continuing education of accounting is of great significance.