这次会计改革对会计专业人员无疑是一次重大的挑战,需要他们进行及时地知识更新、观念更新。“更新”比“初学”更增加了摆脱旧观念的负担与挑战,而“先入为主”可能是学习新准则的最大的障碍。克服障碍的方法,是在“旧制度”、“旧准则”的基础上捕捉变化点,这样也许能事半功倍 This accounting reform is undoubtedly a major challenge to accounting professionals and requires them to update their knowledge and concepts in a timely manner. “Update” adds more burden and challenge to getting rid of the old ideas than “beginners”, and “preconception” may be the biggest obstacle to learning the new guidelines. The way to overcome this obstacle is to capture the change points based on the “old system” and the “old norms” so that we may be able to do more with less