财政部《会计人员继续教育暂行规定》的试行，标志着适应我国社会主义市场经济条件下会计改革与发展的会计人员继续教育制度正在进一步发展与完善，我国会计人员继续教育管理工作将进入一个新的发展阶段。《暂行规定》对强化会计人员专业教育、提高业务素质、适应２１世纪国民 The Trial Implementation of the Interim Provisions on Continuing Education for Accountants by the Ministry of Finance indicates that the system of continuing education for accountants who adapt to the reform and development of accounting under the conditions of China’s socialist market economy is further developed and perfected and that the continuous education management of accountants in our country will enter a new phase The development stage. “Interim Provisions” to strengthen accounting professional education, improve professional quality, adapt to the 21st century nationals