摘要当今时代的发展中，人才战略已然成为了最为重要的战略资源，国际社会也逐渐的注重于人力资源的能力建设方面，我国政府对此给予了高度的关注，多次对我国强国战略实施的重要性做出强调，要时刻谨记人才能力的建设是当前社会工作的首要任务。现代社会以及企业的人力资源中，会计从业人员占据着重要的组成地位，他们是经济活动职责的承担者，有着十分重要的使命，其能力水平的高低以及综合素质深刻的影响着我国国民经济的发展，关系着资本市场的运作。国际上普遍观点认为，专业人员培养的前提是能力框架，能力框架的研究工作对于任何国家来讲都有着十分重要的意义。由于我国市场经济的不断发展，同时，因为我国国际会计程度在不断发展进步，使得我国目前的经济形式不断为会计的要求在不断提高。文章从会计从业人员的继续教育这个方面出发，分析了相关研究的理论基础，同时，由于会计人员的专业知识的匮乏，使得职业品质高的会计不是很多，此外，很多理论对会计从业人员的考察不是很全面，这样就需要不断从实际情况出发，以此来提高会计从业人员的能力。关键词：人才战略；会计人员；继续教育；人才评价体系ⅠAbstractIn the current era of development， the talent strategy has become the most important strategic resource. The international community has also gradually paid more attention to the capacity-building of human resources. My government has paid great attention to this and has repeatedly criticized the implementation of the strategy of strengthening the nation. Importance should be emphasized. It is imperative to keep in mind that the building of human resources and ability is the primary task of current social work. In the modern society and the human resources of the enterprises， accounting practitioners occupy an important position in the composition. They are the undertakers of economic activities. They have a very important mission， their level of competence and profound impact on the national economy of our country Development， the operation of the capital market. It is generally accepted in the...
