杨蕊 崔林 任萌萌 刘静 贾悦

【摘  要】随着经济的不断发展与社会的日益进步，经济活动频繁开展，会计人员已逐步由财务会计向管理会计转型，这对会计人员的整体素质提出了新要求。对于如何在当下适应和发展，有效获取和掌握新知识、新技能，有效结合自身实际不断提升能力和水平，除了自身的努力之外，会计人员继续教育培训以其制度化、规模化、专业化的优势成为会计人员整体综合素质快速提升的重要手段之一。论文以河北省为例阐述会计人员继续教育的重要性，对其现状进行客观分析，对存在的问题进行深度剖析，最后提出改进的对策建议。

【Abstract】With the continuous development of economy and the increasing progress of society， economic activities are being carried out frequently. Accounting personnel have gradually transformed from financial accounting to management accounting， which puts forward new requirements for the overall quality of accounting personnel. For how to adapt and develop at present， how to effectively acquire and master new knowledge and skills， and how to effectively combine with their own reality to continuously improve their ability and level， in addition to their own efforts， the continuing education and training of accounting personnel has become one of the important means to rapidly improve the overall comprehensive quality of accounting personnel with its institutionalized， large-scale and professional advantages. Taking Hebei Province as an example， this paper expounds the importance of continuing education of accounting personnel， objectively analyzes its current situation， deeply analyzes the existing problems， and finally puts forward countermeasures and suggestions for improvement.

【關键词】会计;继续教育;现状;对策

【Keywords】accounting; continuing education; current situation; countermeasures

【中图分类号】F233                                             【文献标志码】A                                                 【文章编号】1673-1069（2021）07-0152-02

1 引言

财政部于2016年10月8日印发了《会计改革与发展“十三五”规划纲要》（财税〔2016〕19号），在第三条第（八）点第二款中明确提出：完善会计人员继续教育制度，指导会计人员继续教育，不断提高会计人员专业胜任能力。并从专业教材提供、师资队伍建设、丰富教育方式、创新教育内容、规范机构管理等方面进行了明确和规定，确保会计人员继续教育工作稳中求进，落到实处。目前，河北省会计人员分布在各行各业，对河北省经济的健康发展提供了有力支撑。伴随我国与世界经济接轨步伐的推进，仅靠以前所学已不能满足现实需要，建立起一整套适合当前以及今后发展的会计人员继续教育保障体系尤为重要。

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