China's Accounting Continuing Education Problems and Countermeasures 10817.doc

China's Accounting Continuing Education Problems and Countermeasures         Abstract: The merger of the vocational colleges face many management problems, while the file management as an important work in schools there are also some problems. Solution approach is to strengthen the awareness of the file, standardize records management; to strengthen rules and regulations, and raise the level of modern records management; reasonably staffed with records management staff, strengthening the building of archives work force; sure that the file targets, so that the file to carry out targeted work.         Keywords: higher vocational colleges; files; management; the use of                    The Ministry of Finance released the 1998 'Interim Provisions on the accounting staff to continue education', accounting continuing education objectives, targets, training and time in detail the provisions in September 2005 issued the 'Ministry of Finance on the accounting staff to continue to further strengthen the Education and Work, 'continuing education of accounting work to do the necessary complement.                    1, China's accounting problems continuing education                    (A) the content of the accounting continuing education         Accounting staff to continue to educational content appropriate or not, directly affects the success or failure of accounting personnel continuing education. At present, China's accounting continuing education content has the following questions:         1. Slow renewal of knowledge         Accountants need to learn new and timely accounting knowledge and adapt to new job requirements. However, the training of our accounting continuing education content updates Pianman speed, the new accounting standard-setting to the training materials for the publication of the accounting year or so often, so that greatly reduced the timeliness of continuing education.         2. Knowledge is too narrow         Financial officers must not only understand the economic operations of the accounting, but also know how to manage, but also to have a certain decision-making capacity. The current continuing education obviously does not meet this requirement, accounting, training, the contents of the new accounting standards confined to explain, to their daily work often involved the accounting audit, tax and other accounting related knowledge can not be integrated into the teaching process in order to enable the training of knowledge Pianzhai the same time, the accounting staff is not conducive to the understanding and application of accounting business.                    (B) the accounting continuing education in the form of unreasonable         1. The lack of interactive teaching to make continuing education a mere formality         The current way of education and training is mainly carried out through the classroom instruction. Taught by professional teachers the latest accounting regulations, the contents of which are difficult to understand and make the necessary explanations. In this way the biggest flaw is the lack of communication throughout the process, do not create an interactive process. Accounting personnel in practical work, the problems encountered may be related to explain the content is not relevant, so there is no concern to explain the enthusiasm, making the teaching process a mere formality.         2. 'Uniform' of the teaching model ignores the differences of different students         To participate in the training of accounting personnel vastly different working environment in which the individual capacity of the accounting profession, there are big differences, so the content of the accounting continuing education focus is different. This teaching model is currently ignored or a disregard for this difference, resulting in feeling of well-based trainees not learn new things, feeling no need to listen; basic feeling of poor students can not keep up the pace of instruction, the loss of learning confidence.         3. Short-term training can not meet the need for continuous learning         At present, by way of short-term training of accounting staff continuing education on the one hand to the professor brought a difficult task, in a short time to enable students to mastery of a lot of knowledge is almost impossible to draw the focus only by way of half-hearted; Students Unable to digest what they have learned very quickly, only the memory of passive teaching content. At the same time, this mode of education and continuing education 'continuous' contrary to the principles of learning can not be truly anytime, anywhere learning and communication.                    (C) The main object of the accounting continuing education         1. The lack of training of personnel theory and practice of teaching methods         Accounting textbooks focusing on the theoretical introduction, the relevant case studies can not be involved in all industries. At present, the accounting continuing education training for those who do not have a wealth of practical experience, you can not abstract theories into vivid description, the actual business activities. At present, the need for a theory with practice, teaching methods, which not only help students with new knowledge, but also makes the boring sermons become active, interesting and closer to reality.         2. Continuing Education to study personnel may lack the attention it deserves         Continuing Education of the object - the accounting impact of the continuing education of employees is the most important factor in training effectiveness, accounting, the ultimate goal of continuing education of accounting professionals who also falls, but in the actual process of education, a number of accounting personnel the accounting continuing education seen as a burden, the whole training process, the lack of enthusiasm and initiative, the purpose of training just to pass the final exam, so that continuing education has lost its proper role. Reposted elsewhere in the paper for free download http:/         Second, measures to improve the level of continuing education                    (A) Promote networking of teaching         Accounting continues to meet the educational needs of a new era, new education ideas, new practitioners need teaching mode, these are accounting practitioners and training institutions have put forward higher requirements. Accounting for China's current model of continuing education problems, this paper believes that the full use of modern information technology as a modern education, technical support, the establishment of an Internet-based high-speed, interactive, full-featured accounting continuing education system is to solve these problems effective way.         With the increasing popularity of computers and networks of the rich, to achieve conditions, access to most accounting personnel is available; other accounting personnel engaged in their work and family, some accountants may be difficult to extract the whole time to participate in intensive training , through the multimedia network teaching, serving staff can be relatively self-mastery of learning time, both will not delay their work and life, but also the accounting area to learn new knowledge, to update their accounting knowledge base, giving themselves time to participate in the accounting knowledge update training, to avoid the knowledge of aging, at work, to make reasonable decisions.         Update e-books the cost of speed and updated much more quickly than the paper books, but also at any time to correct the mistake, and are therefore, to replace paper with electronic tutorial tutorial can effectively avoid the preparation of paper books, a long time to bring the contents of teaching materials Update time-poor issues.         Accounting Continuing Education in the past the lack of interaction issues, and now the computer network support may be an effective solution. Teaching resources in the network, through the use of multimedia in teaching the process of adding a variety of video, animation, so that teaching content is more figurative, more close to reality of the work environment; in content selection, the participants will be free to demand, the election study, what the school want to learn what is, and through comments, forums and other means of timely feedback problems encountered in the learning process, so that the whole learning process more individualized and independent. To improve the online teaching needs to continue to study and solve the following problems.         1. Accounting Continuing Education Web-based teaching, 'hardware' facility         The construction of hardware facilities mainly include three aspects: First, teaching resources storage, that is, where students access to various resources. According to China's current situation, you can learn to our financial institutions and accounting-owned Web site set up 'accounting personnel continuing education' column, is responsible for the release of the new accounting standards, accounting continuing education and training of information dissemination. Second, data transmission, that is, participants how to obtain the required information. Through the real-name registration will be the students of their qualification certificate number as the only login name, user, after registration you can log on to the site to download all the necessary teaching materials published in the forum or message board to share their learning encountered problems. Third, the client terminal problem. This requires students to solve their own problems, as computer prices and reduced network costs, general accounting personnel are fully capable of online learning with economic conditions.         2. Accounting Continuing Education's 'software' package         (1) the preparation of teaching materials         The quality of teaching materials is essential to prepare a link. The financial departments should attach great importance to the preparation of training materials, organizing the rich wealth of teaching and practice of experienced teachers to prepare teaching materials, making materials, including updates of accounting knowledge, covering the state of the accounting aspects of the newly promulgated laws and regulations and the current emergence of new knowledge in the field of accounting and so on, but also to combine theory and practice, through the voice, presentation, video, information, etc. and enrich the entire curriculum. Web-based teaching materials to be illustrated, multi-level, multi-angle to explain the accounting knowledge to make it more acceptable accounting personnel to facilitate their own learning and understanding.         (2) The intellectual support for the role played by institutions of higher learning         Financial institutions of higher accounting theory as a research and teaching institutions, the process of continuing education in accounting is necessary to give full play to its advantages in resources. On the one hand, financial accounting class colleges and universities with large numbers of people, through continuous learn about the latest theory or even theoretical innovation and reform, as 'accountant continuing education' to provide a new theoretical steady stream of educational materials (such as text data, multimedia pieces, teaching video, etc.); the other hand, university institutions have a wealth of teaching experience, can be fully integrated into the accounting problems encountered in the process of teaching and experience, through the 'mental processing' after an appropriate response to a new form of accounting theory, and these new theory added to the website of the accounting continuing education resources to conduct real-time interactive services.         (3) The accounting software package updates         Outstanding domestic financial software development companies, must keep up with the accounting policies, laws and regulations of the pace and do software updates, upgrades work; In addition, the cost of software, breakthrough after-sales service, reduce the use of cost accounting software to expand in China enterprise applications. Foreign-funded enterprises, the foreign software is not fully in line with our regulatory requirements, there is no through national accreditation, therefore, the user need to the relevant departments under the guidance of experts, the use of foreign software.                    (B) a variety of instructional models and use complementary         Network teaching its great advantages should become the most respected continuing education teaching mode, but at present China is still an objective existence of e-learning accounting personnel can not be realized. In addition, other teaching model also has the advantages of online teaching can not be replaced, therefore, should adhere to a variety of teaching methods and use policy. Continue to be used for classroom teaching areas should note the following:         1. The introduction of market competition and training institutions to mobilize the enthusiasm of         Accounting continuing education needs of the major principles of accounting by the state department in charge of the formulation, such as the specific content of continuing education, teaching goals. In the relevant accounting continuing education institutions, the introduction of market competition mechanism to 'tender' and 'through competition', that is the content of these accounting continuing education providers to choose, select one of the best training institutions as designated outlets, so that it access to appropriate compensation for services rendered, the corresponding but also to the existing accounting continuing education funding allocation method into the reform of administrative grading.         2. To improve the level of teachers         Teachers of the class should be filled by a rich experience in teaching and practice of composition, teaching teachers should be able to active the classroom atmosphere, and to bring participants to actively participate in free discussions on its work in the classroom encounter many of the hot and difficult, the focus of the problem as live cases, in order to mobilize the enthusiasm of their learning, improve the quality of teaching, to continuing education purposes. Also note that continuing education students to participate in the level of difference in the beginning, middle and senior accounting personnel access to education content should be inconsistent with the accounting personnel in different industries are not the same concerns. The different levels of accounting personnel in batches, at different levels of teaching, in which practitioners in different sectors on the basis of classroom exchanges, we can expand their knowledge.                    References:         1 Ministry of Financ