我由于工作上的关系,常听一些会计师要求学习、进修专业理论知识的呼声。据我所知,他们发出这个呼声的原因:一是经济改革、开放、搞活,实行现代科学管理,需要更新知识才好胜任工作;二是工作上要带班,做先生,还得先当学生;三是晋升高级会计师,需要在专业理论上进一步提高;四是学用一致,紧密结合,将会在建设具有中国特色的社会主义的会计进程中发挥较大的作用。会计师往往是一个部门,一个单位财会工作的骨干或领导人。他们在实践中常常遇到这样或那样 Due to my working relationship, I often listen to some accountants’ requests to study and study professional theoretical knowledge. As far as I know, they make the following reasons: First, economic reform, opening up and invigoration, and implementing modern scientific management require knowledge to be competent to update their work; secondly, they should take classes with them and do their jobs first and then as students; Third, the promotion of senior accountants, need to further improve the professional theory; fourth is to learn the same, closely integrated, will be building socialism with Chinese characteristics in the accounting process to play a greater role. Accountants are often a department, a unit of accounting work backbone or leader. They often encounter this or that in practice