本文从解析教育培训的概念入手,在对财会人员教育培训投入构成分析的基础上,提出财会人员的教育培训工作应在公共财政框架下,创新教育培训方法和手段,建立必要的激励和评估机制。 This article begins with the analysis of the concept of education and training. Based on the analysis of the composition of the education and training investment in finance and accounting personnel, it is suggested that the education and training of finance and accounting personnel should innovate the methods and means of education and training under the framework of public finance and establish the necessary incentive and evaluation mechanism .