新世纪我国会计人员后续教育问题研究

【作者】 曾盛；

【导师】 谷祺；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 近年来，随着会计改革的不断深入，新准则的陆续出台，涉及会计管理方面的法律、法规进一步健全完善，会计理论发生了巨大变化。在此新形势下，现有会计人员的知识结构、业务能力和法制观念已不能满足需要，比如，我在几家会计师事务所实习期间，被审计单位会计人员对新会计制度、法规、准则理解不到位或知之甚少，有的甚至是下岗工人当会计，给审计工作带来很大的阻力和风险；同时，在和一些注册会计师的工作和交往中，他们也很重视CPA后续教育，认为通过加强后续教育培训可以使自己的专业知识和技能维持在较高水平，以保证客户能够享受合格的专业服务，对自己负责，更对他人，对公司和国家社会负责；同时，他们认为会计信息失真和造假的原因是多方面的，但出现在我国的主要原因不是在技术上，而是职业道德方面。目前国内注册会计师行业还没有充分认识到遵守职业道德的重要性，没有认识到违背职业道德，失去社会公众信赖对整个注册会计师行业的灾难性后果，在后续教育中加强职业道德教育已刻不容缓，要作为一项长期而艰巨的工作来做好。因此，对会计人员进行后续教育势在必行。笔者希望通过对我国会计后续教育问题的深入分析，借鉴国际先进后续教育经验，探索我国会计人员后续教育的新路子。 全文共分三个部分：第一部分主要概述了我国会计人员继续教育相关问题：第二部分主要阐述会计人员(主要是具有代表性的CPA)后续教育的国际比较和发展趋势；第三部分主要阐述我国会计人员继续教育存在的主要问题和相应建议。另外，本文提出了对客户和CPA进行双向式培训、后续教育培训也要讲诚信、网络化教育是后续教育的必然趋势等新观点。更多还原

【Abstract】 In recent years, as the deepening of accounting reform, the debut of new regulations, and the improvement of laws and regulations related to accounting management, the accounting theory has changed a lot. In the new situations, the accountants’ present knowledge structure, work ability, and law concept can not meet the needs. For example, when I practiced in an accounting agency, the majority of audited companies knew little about the new accounting regulations, moreover, some companies hire laid-off workers worked as accountants, which makes a lot of difficulty in auditing. Meantime many CPA workers attach great importance to the continuing education for CPA, through which they can keep their knowledge pace up with the new trends and provide customers qualified service. In their opinions, the reasons for false accounting information are abundant, but the main one is not their skills but their occupation morality. Nowadays, CPA in China has been ignoring the importance of morality and the disastrous result of disobeying that. The continuing education for CPA can not be delayed any longer, so it must be taken seriously. Therefore, it is of great necessity for CPA to be educated. The author hopes to seek a new way of continuing education for CPA, through the analysis of that and modeling the international advanced experience.The paper includes three parts: in the first part, the author describes the relating questions of continuing education for CPA; in the second part, the author discusses the international comparison and developing trend of continuing education in China; in the third part, the main problems and suggestions toward the continuing education. Besides, the author suggests that we should provide two-way training for CPA and their customers, that credit plays necessary role in the continuing education, and that online education is going to be the main trend.更多还原