当前各地正在开展以贯彻新《会计法》为主要内容的会计人员后继教育,但在做法上普遍存在着不分行业、职称、学历水平凑满一班办一班的现象。这样办班,由于学员水平高低相差悬殊,且来自不同的行业,给老师上课带来很大的难度,老师难以根据不同对象把握讲授内容,也不利于学员之间 At present, all over the world are carrying out the follow-up education of accountants with the implementation of the new “Accounting Law” as the main content. However, there is a widespread practice of holding classes one by one without distinction on the part of the profession, professional titles and educational level. This class, due to the high level of trainees vary widely, and from different industries, to the teacher a great difficulty in class, the teacher is difficult to grasp according to different objects to teach content, is not conducive to students