近几年来，由于经济体制的深入改革，合资企业大量增加，外资的不断流入使中国经济环境发生了重大的变化。与经济密切相关的会计专业也越发显得广泛而特殊，会计师服务的范围也逐渐扩大。传统的会计教育只注重对会计信息的汇总、处理及财务报表的编制，对决策者在决策上的其他 In recent years, as a result of the in-depth reform of the economic system, the number of joint ventures has increased substantially, and the continuous inflow of foreign capital has brought about major changes in China’s economic environment. The accounting profession closely related to the economy is also becoming more and more widespread and unique, and the scope of the accountants’ services is gradually expanding. Traditional accounting education focuses only on the collection and processing of accounting information and the preparation of financial statements, and on other aspects of decision makers’ decision-making