会计人员继续教育是指对具有会计专业技术资格的会计人员进行的以提高政治素质、业务能力和职业道德水平为目标,促进会计知识和会计技能不断更新、补充、拓展和提高的会计人员再教育。它对会计工作适应我国社会主义市场经济发展的要求、提高会计工作质量和会计工作水平具有十分重要的作用。自财政部颁布《会计人员继续教育暂行规定》以来,各级财政部门每年都对会计人员进行一次继续教育培 Continuing education for accountants refers to the re-education of accountants who, with the goal of improving their political qualities, professional ability and professional ethics, will promote the constant updating, supplementing, expanding and improving of accounting knowledge and accounting skills for accounting personnel with accounting professional and technical qualifications . It plays a very important role in accounting work to meet the requirements of China’s socialist market economy and improve the quality of accounting work and the level of accounting work. Since the Ministry of Finance promulgated the “Interim Provisions on Accounting Staff Continuing Education”, the financial departments at all levels since the annual accounting staff to conduct a continuing education and training