会计师是近代的新兴自由职业,应市场及社会信用之需求而兴。在国家会计师制度之规范下,会计师群体渐趋壮大,且组建公会,参与社会事务。不论是政府、工商界还是会计师,对于会计事业之重要性及前景均有乐观期待,但在现实之中会计师仍受到信用观念及财务制度之制约,需要通过兼职来拓展职业空间。会计师具有较为典型的中间阶层生活方式,总体上收入较高,政治态度相对保守,但注重通过职业公会来维护政治及经济权益。在社会交往方面,亦体现出专业圈际特色。 Accountants are emerging new professions in modern times and are expected to meet the needs of the market and social credit. Under the guidance of the national accountant system, accountant groups are gradually becoming larger and larger, forming associations and participating in social affairs. Both the government, business people and accountants are optimistic about the importance and prospects of accounting. However, in reality, accountants are still constrained by their credit concept and financial system. They need to expand their career space through part-time work. Accountants have a typical middle class lifestyle, generally higher incomes and relatively conservative political attitudes, but pay attention to safeguarding their political and economic rights and interests through professional associations. In social interaction, but also reflects the characteristics of the professional circle.