The Research On Problems And Strategies Of University Accountants' Continuing Education

With the deepening of higher education structural reform, the establishment of the status of a legal entity, the diversification of investment subjects, the multiple sources of funds, the various ways of running schools, the socialization of logistic guarantee and the marketization of economic behaviour, the finance services of universities are faced with unprecedented challenges. Along with the development of accounting reform, the related theories become richer, the relevant legislations are reaching perfection, the accounting treatment will be changing rapidly and the requirement for accountants is higher and higher. As a result, what accountants have learned before is completely insufficient. The continuing education for accountants breaks the invisible barrier between theory and practice, pre-service and in-service and directly connects accounting education with the reality.Since the Regulations of Accountant Continuing Education was issued by the Ministry of Finance in 2006, the education has developed and achieved some success, improving the quality of accountants, but there still exist some problems. Accountants of universities manage assets of universities and record all economic items, so their professional competence and theoretical levels directly influence the quality of accounting information, which has an indirect influence on the leadership decision and development direction. Therefore, this paper will study the continuing education of university accountants and expect to discover the problems and come up with useful solutions, contributing to the construction of the continuing education system.This paper consists of five parts. The first one is Introduction, which puts forward the research question, sorts out the previous researches and illustrates the research methods, emphases and difficulties. The second one is a brief description of the continuing education of university accountants. After the definition of related concepts, this part draws references from the related theories—makes comparison with foreign continuing education and finally analyzes the features. The third one investigates the status quo of the continuing education of university accountants. With the help of questionnaires, it learns the status quo in our country and makes a simple analysis. The fourth one is about the problems of the continuing education as follows:much importance hasn't been attached to the continuing education; the education lacks pertinence and stratification; there aren't sufficient qualified teachers; the channel and form lacks variety and honesty doesn't play a role in the testing, etc. The fifth one aims to give the strategies to solve the problems. Aimed at these problems, it offers solutions for the university accountants'continuing education from five aspects:setting up the correct modern continuing educational philosophy; enriching training details; enlarging the number of qualified teachers; ensuring the effective educational pattern and establishing the long-acting mechanism.