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一、开展会计人员学历教育的途径财政部于1990年12月印发了《关于在职会计人员培训工作的意见》提出了培训工作的十年规划和目标。目前,在会计人员中,具有中专以上学历的人数约占20％。没有“文凭”,培训次数再多也无法改变原来的学历状况,学识水平再高也得不到承认。没有“文凭”,大多数人将与评聘中级会计职称无缘。在会计队伍中,年龄在35岁以下的人员约占总人数的50％—60％。他们大多数虽不具有中专以上“文凭”,但都具有较
I. Ways to Carry Out Qualifications Education for Accounting Staff The Ministry of Finance issued the “Opinions on Training of Working Accountants” in December 1990 and proposed the ten-year plan and objectives for training. At present, among accountants, about 20% have a college education or above. There is no “diploma”, the number of training can not change the original academic status, higher level of knowledge is not recognized. Without a “diploma,” most people will miss the job title of intermediate accountant. In the accounting team, people under the age of 35 account for about 50% -60% of the total population. Although most of them do not have a “diploma” above secondary school, they all have more