Analysis on the Follow-up Education of Accountants under the Background of Changes in Accounting System
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With the continuous development of China's economy and the gradual integration of China and the international economy, new economic businesses are constantly emerging, which requires accounting staff to constantly update their accounting knowledge, while constantly improving their mastery of various laws and regulations.However, there are still many problems in the accounting continuing education work in China. At present, the knowledge structure, business ability and professional ethics of existing accountants have been unable to meet the needs of rapid economic development. Therefore, in order to better meet the needs of economic and social development and the development of the accounting industry, and also to achieve accounting staff Lifelong education is necessary to strengthen the follow-up education of accountants.This paper briefly introduces the impact of the new changes in the accounting system, and then analyzes the problems existing in the follow-up education of accounting personnel, and proposes a coping strategy.
Accounting follow-up education can also be called continuing education or on-the-job education . Nowadays, in order to comply with the development of the times, in the process of financial management of enterprises, we must change the traditional institutional model, adopt advanced development concepts, establish the basic direction of institutional reform, highlight the importance of institutional reform, and enable our enterprises. The accounting management model in China can be fully and effectively used [2-4]. Everything will not be smooth on the road of its development. There are always such shortcomings. Similarly, we should also see that there are many problems in the follow-up education of accounting in China.[5-7] . The accounting continuing education work is mainly undertaken by the financial departments at all levels in China. It consists of the annual professional and technical qualification examinations and continuing education of incumbent accountants. This form of education is originally the best combination of theory and practice, but often effective. Not enough, lack of practical benefits, flow in form, did not reach the real purpose of follow-up education [8-11]. As a result, the actual level of accountants is disproportionate to the continuing education expenditure of accountants . Therefore, as an important member of economic development, accounting personnel must first understand the development trend of the world today and establish a lifelong education philosophy[13-16]. Second, we must act, accelerate the pace, improve our own quality, and always follow the footsteps of the "passport" to promote the economy. The rapid development of this can make a greater contribution to China's socialist modernization .
Institutional change; Accounting staff; Follow-up education; Problems; Countermeasures Introduction