一、财务会计人员接受继续教育是必然趋势现代会计是指为了达到管理的目的而对经济活动过程及结果所进行的预测、决策、计划、计算、控制、分析、考核和检查的一种管理活动。随着经济的发展,会计活动的领域越来越广泛,从记帐、报帐、用帐引伸到预测前景、参与决策、制定计划、耗费计算、过程控制、效果分析、业绩考核和计划检查等。它的活动已涉及到生产技术的各个领域和经济管理的各个环节,处于经 I. Continuing education is an inevitable trend for financial and accounting personnel. Modern accounting refers to a management activity that predicts, makes decisions, plans, calculates, controls, analyzes, reviews, and checks economic activity processes and results for the purpose of management. . With the development of economy, the field of accounting activities has become more and more extensive, from bookkeeping, reimbursement, account drawing to forecasting prospects, participation in decision-making, planning, cost calculation, process control, effect analysis, performance evaluation and plan inspection, etc. . Its activities have involved all areas of production technology and all aspects of economic management.