会计人员的在职教育是提高会计素质的重要途径,也是加强会计队伍建设的一种有效方法。过去,由于对会计工作不够重视,因此,存在着会计人才缺乏,青黄不接,队伍涣散、软化、老化和结构不合理等问题。这些年来,“经济越发展,会计越重要”的观念逐步为人们所认识,从而使会计人员的在职教育也得到一定重视,特别是在职会计人员的专业理论教育,取得了很大的成绩,形势令人振奋和鼓舞。但是,目前会计人员的在职教育还存在一些问题,有待于进一步总结改进。笔者试就这个问题,谈一点看法,与大家共同探讨。一、目前会计人员在职教育所面临的问题1、基层会计人员的在职教育缺乏计划性。虽然上级会计管理部门对会计人员岗位培训制定了一定的计划。但是,基层会计部门对在职教育的计划性还不够重视。例如有的单位会计人员脱产学习一哄而起,使会计工作受到很大影响;有的为了捞到文凭,不分层次地报读大专学历,出现了“油耗而灯不亮”的现象;有的学所非用,很多会计人员报 The on-the-job education of accountants is an important way to improve the quality of accounting. It is also an effective way to strengthen the construction of accounting team. In the past, due to lack of emphasis on accounting work, there were problems such as the lack of accountants, the lack of support, the contingent of troops, the softening, the aging and the irrational structure. Over the years, the concept of “the more developed the economy and the more important the accounting becomes,” people gradually recognize that the on-the-job education of accountants has also been given some attention. In particular, the professional theoretical education of in-service accountants has achieved great success. The situation Exhilarating and inspiring. However, there are still some problems in the on-the-job education of accountants, which needs to be further summarized and improved. I try this issue, talk a little opinion, to discuss with you. First, the current accounting problems faced by in-service education 1, the lack of planning of the basic education of on-the-job accountants. Although accounting management at higher levels on the accounting staff training has developed a certain plan. However, the grass-roots accounting department on-the-job education planning is not enough attention. For example, some units of accounting personnel rush into full swing to make the accounting work greatly affected; some in order to catch a diploma, regardless of level to enroll in tertiary education, there has been “fuel consumption and the lights do not shine” phenomenon; The school is not used, many accounting staff reported