随着个体私营经济的发展壮大,其中的增值税一般纳税人日益增多,对会计专业人才的需求量越来越大。由于基层会计专业人才缺乏,满足不了市场的需求,致使一人在多个企业记账的“兼职会计”日益增多,有的会计甚至在五、六个企业兼职。“兼职会计”的出现,在一定程度上缓解了会计专 With the development and expansion of the private and private economy, the general VAT payers among them have been increasing day by day, and the demand for accounting professionals has been growing. Due to the lack of grass-roots accounting professionals, can not meet the needs of the market, resulting in a bookkeeping accounts in many enterprises, “part-time accounting” is increasing, and some accounting even in five or six companies part-time. The emergence of “part-time accounting”, to a certain extent, eased the accounting profession