The Exist Questions And Measures Of Xiamen Accountant Continuing Education

China has developed and improved the social market economic system. Especially in the era of globalization and China joined WTO,accounting and relative new theory,method,skill of economics develop and change continuously. Accountants must be continuously educated to adapt to the skills and enthuses according with their responsibilities,which could provide the true and wholly accounting information to all kinds of users. Therefore it is essential to begin accountant continuing education in this period.In 1998,the Ministry of Finance issued the regulation of accountant continuing education,which is the milestone of guiding the accountant continuing education to system and regulation. In 2004,Xiamen applied the act of administration admission,which make Xiamen department of finance adjust the management of accountant continuing education. While the old mode of management has changed and new mode has not been perfect,this paper analyzes the Xiamen accountant continuing education and brings forward the corresponding measures. This article has four chapters.Chapter 1 summarizes continuing education and accountant continuing education. After introducing the conceptions and developing history of continuing education and account continuing education respectively,it analyzes the characteristics and essential of accountant continuing education. At last this chapter introduces the system of Chinese accountant continuing education.Chapter 2 introduces the situation and exist questions of Xiamen account continuing education.Chapter 3 introduces the situations of accountant continuing education in France and German and analyzes the essential reference of accountant continuing education from those two countries.Chapter 4 illustrates the measures of Xiamen accountant continuing education,which include the management of rules,perfecting organization system,enriching training contents,Improving education format,train methods,inspecting,checking,evaluating the train institutions and building the restricted and incentive system.