Study Of Subsequent Educational Problems Of The New Century, China's Accounting Staff

In recent years, as the deepening of accounting reform, the debut of new regulations, and the improvement of laws and regulations related to accounting management, the accounting theory has changed a lot. In the new situations, the accountants' present knowledge structure, work ability, and law concept can not meet the needs. For example, when I practiced in an accounting agency, the majority of audited companies knew little about the new accounting regulations, moreover, some companies hire laid-off workers worked as accountants, which makes a lot of difficulty in auditing. Meantime many CPA workers attach great importance to the continuing education for CPA, through which they can keep their knowledge pace up with the new trends and provide customers qualified service. In their opinions, the reasons for false accounting information are abundant, but the main one is not their skills but their occupation morality. Nowadays, CPA in China has been ignoring the importance of morality and the disastrous result of disobeying that. The continuing education for CPA can not be delayed any longer, so it must be taken seriously. Therefore, it is of great necessity for CPA to be educated. The author hopes to seek a new way of continuing education for CPA, through the analysis of that and modeling the international advanced experience.The paper includes three parts: in the first part, the author describes the relating questions of continuing education for CPA; in the second part, the author discusses the international comparison and developing trend of continuing education in China; in the third part, the main problems and suggestions toward the continuing education. Besides, the author suggests that we should provide two-way training for CPA and their customers, that credit plays necessary role in the continuing education, and that online education is going to be the main trend.