对会计人员继续教育的认识毕业论文

毕业设计（论文）题目：对会计人员继续教育的认识院、系：学科专业：会计电算化学生：学号：指导老师1目录摘要·········································································································2关键词···········································································································2Abstract···········································································································31.会计人员继续教育的紧迫性··································································41.1我国会计人员现状····················································································41.2我国会计法律和知识更新···········································································42.会计继续教育的中存在的问题······························································42.1认识不到位·······························································································42.2定位有偏差·······························································································42.3教育内容设置不合理··················································································52.4教学方法落后····························································································52.5会计管理体制落后·····················································································53.对会计人员认识问题解决······································································54.会计人员继续教育内容问题解决··························································64.1共性内容···································································································64.2特性内容···································································································64.3核心内容···································································································65.会计人员继续教育方法问题解决··························································75.1强制教育和自愿学习··················································································75.2课堂教学和远程教学··················································································75.3参加学术交流····························································································76.会计人员继续教育的管理体制问题解决··············································77.会计人员继续教育的目标······································································88.总结···········································································································8致谢·········································································································9参考文献·······························································································102摘要目前，会计继续教育效果并不是很好，在实践中存在着许多问题，其中最为突出的一项就是参加教育的会计人员缺乏学习的积极性、主动性，致使会计继续教育对大部人来说只是“走过场”随着知识经济时代的到来，知识的更新速度加快，已有的知识已不能满足新时期的需要，那种水平低下，浑水摸鱼或者一味靠老经验而缺乏知识、技术的人员，自然会被淘汰。正是由于会计职业所具有的鲜明的时代性、现时性、变化性，使会计人员面临着新的机遇和挑战。树立终身学习的理念已不是一句口号新知识，提升知识的储备量，才能提高自己的社会地位和生活质量。关键词：继续教育内容方法目的3AbstractAtpresent,accountantthecontinuingeducationeffectisnotverygood,inrealityhasmanyproblems,aninwhichmostprominentitemistheaccountingpersonnelwhoparticipatesintheeducationlacksthestudytheenthusiasm,theinitiative,causesaccountantthecontinuingeducationonlyis“goesthroughthemotions”tothebigpersonalongwiththeknowledgeeconomytimearrival,theknowledgerenewalspeedspeedsup,hadtheknowledgehasnotbeenabletosatisfythenewtimetheneed,thatkindoflevelislow,fishesintroubledwatersordependsontheveterantolacktheknowledge,thetechnicalpersonnelconstantly,caneliminatenaturally.Ispreciselybecauseaccountanttheoccupationhasthebrightcontemporaneity,thepresent,themobility,causetheaccountingpersonneltofacethenewopportunityandthechallenge.Thesettinguplifelongstudyideaalreadywasnotaslogannewknowledge,thepromotionknowledgemargin,couldimproveownsocialpositionandthequalityoflife.4对会计人员继续教育的认识所谓继续教育，又叫后继教育或在职教育，是指对正从事会计工作和已取得或受聘会计专业技术资格（职称）的会计人员进行以提高政治思想素质、业务能力和职业道德水平为目标，使之更好地适应社会主义市场经济发展要求的再培训、再教育，这是会计队伍建设的重要内容，又是一项崭新的事业和艰巨任务。1.会计人员继续教育的紧迫性1.1我国会计人员现状。我国会计队伍庞大，现有会计人员一千三百多万人，但会计人员的知识结构、学历结构和业务水平偏低的现象比较突出。从学历结构上看，国有单位会计人员中具备中专以上学历的人为47.07%.其中具有本科学历的占2.30%，研究生以上学历的更是凤毛麟角，只占0.07%，具有会计师资格的仅占8.45%，至于广大农村和乡镇企业、事业单位及其他经济组织的会计人员学历层次、业务水平则更低。这需要我们进行对会计人员进行继续教育。1.2我国会计法律和知识更新。我国会计法律和知识更新快，决定我国会计人员必须继续进行教育我国的会计准则、会计制度及其相关经济领域的改革将不断深入，如现金流量表、企业重组等新业务、新知识、新概念、新方法层出不穷，亟待会计人员学习、掌握和实施，要树立终身教育的观念，把继续教育作为人才培养的一种最佳投入，只有不断地“充电”、“加油”，更新知识，才能不落伍。市场经济越发展，会计工作越重要。市场经济条件下会计重要作用的发挥，有赖于高素质的会计工作者作保证，要树立人才资源是第一资源的观念；同时，市场经济也对会计人员提出更高、更新的要求，会计人员绝不再是一般意义上的计算和报账，还必须积极地参与企业的经营管理，为企业的发展出谋划策。这就要求，会计人员要不断地更新知识，掌握新知识、新内容，以适应市场经济发展的需要，继续教育的目的是使人力资源转化为人才资源。2.会计继续教育的中存在的问题2.1认识不到位。在专业技术人员中90％的知识是通过继续教育获得的。会计工作也属于专业技术工作范畴，在知识经济社会里，会计人员需要更新和学习的知识将成倍增加，其主要途径就是继续教育。但现阶段会计人员对会计继续教育的重要性认识并不到位，简单地认为继续教育投入是一种消费性投资，会增加负担或个人的经济压力，不愿对会计继续教育进行必要的投入（包括时间、资金投入），严重影响着会计继续教育工作的开展。2.2定位有偏差。现在的会计继续教育被简单地定位于岗位定向培训，实际操作中主要局限于会计专业知识、会计法规制度、会计准则的培训上。然而，知5识经济下最本质的竞争是人才的竞争，表现在会计人员继续教育上，就是造就一批优秀创新型和拔尖会计人才。因此，会计继续教育应定位于对会计人员进行创新教育：不仅教会职业知识，更重要的是激发创新精神，培养各种综合能力，提高会计人员整体素质。2.3教育内容设置不合理2.3.1.教学内容设置不合理。大都没有考虑会计从业人员知识水平的高低与工作职责的不同，缺乏层次性。不论是高中毕业，还是大专、本科毕业，也不论是初级职称，中级职称，继续教育的内容几乎是千篇一律的。这势必造成一部分人“吃不饱”，一部分人“吃不下”的状况，严重影响教学效果，也影响会计人员学习的积极性。2.3.2.教育的内容片面。