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在知识经济时代，知识是企业最重要的无形资产。知识管理就是企业对其所拥有的知识资源进行管理，使企业内的每位员工既能贡献出其累积的知识，也能享用他人的知识，以此提高员工的专业素质，进而达到提高企业整体竞争力的目的。加入WTO后，我国注册会计师行业不得不面对全球化
In the era of knowledge economy, knowledge is the most important intangible assets of the enterprise. Knowledge management is the management of knowledge resources owned by enterprises so that every employee in the enterprise can contribute their accumulated knowledge and others’ knowledge to improve their professional quality so as to improve the overall enterprise The purpose of competitiveness. After joining the WTO, the CPA industry in our country has to face the globalization