建立会计基础理论、基础方法、基本操作技能的“三基”培训制度,是进行会计继续教育,提高会计人员业务素质的有效措施。具体意见是: 1、定期开展培训和竞赛。以部门或单位的会计人员为对象,聘请授课老师,分批分期开展“三基”培训(每年1～2次),严格考试考核或举行公开竞赛,将成绩记入档案,作为评优、晋升的依据。 2、规范单位会计工作。各部门各单位都应按照《会计基础工作规范》的要求)拟定本单位会计工作质控方 Establishing the “three basic” training system of basic accounting theory, basic method and basic operation skills is an effective measure to carry on the continuous education of accounting and improve the professional quality of accounting staff. Specific comments are: 1, regular training and competition. To accountants in departments or units as an object, hiring teachers, in batches to carry out “three basics” training (1 or 2 times per year), strict examination examination or open competition, the results recorded in the file, as the evaluation, promotion The basis. 2, standardize unit accounting work. All departments and units should be in accordance with the “basic accounting standards” requirements) to develop the unit of accounting quality control measures