短短几年,会计人的知识体系、行为规范、工作方式、社会环境发生了翻天覆地的变化。社会上很少有一个行业在如此短的时间内面临着如此多的变化和影响:会计制度的重建,你要重新学习一整套会计制度、会计准则、会计处理方法;会计资格考试制度的推行,你要年复一年地为考试生存;电脑网络的发展,你要研究不断变革的网络操作环境、不断升级的财务软件、管理软件、甚至电子商务;现代企业制度的推行,你要不断升级自己的知识体系,以适应社会发展的需要。现在更来了 WTO!国际会计准则的风吹草动、国际会计同行的步步逼近都会牵动着每一个会计人的神经!不仅中国的会计人面临着这些转型带来的职业压力和挑战,在一些发达国家如美国也是同样如此。美国注册会计师协会(AICPA)就认为 CPA 应该无所不能,甚至认为 CPA——Certified In a few short years, accounting people’s knowledge system, code of conduct, working methods, social environment has undergone enormous changes. Few societies face so many changes and impacts in such a short period of time: the reconstruction of the accounting system, you have to re-learn a set of accounting systems, accounting standards, accounting methods; the implementation of the accounting qualification examination system, You need to survive for the exam year after year; the development of computer networks, you need to study the ever-changing network operating environment, escalating financial software, management software, and even e-commerce; the promotion of modern enterprise system, you have to constantly upgrade themselves Knowledge system to meet the needs of social development. Now that the WTO rules are in the doldrums, the international accounting standards and developments will affect every accountant’s nerves! Not only are Chinese accountants facing the job pressure and challenges brought about by these transitions, but also in some developed countries The same is true in the United States. American Institute of Certified Public Accountants (AICPA) think CPA should do anything, or even think CPA - Certified