会计是一门专业性和技术性很强的学科,它与经济发展有着密切的关系。近年来,随着社会主义市场经济的发展,现代企业制度的推行和经济全球化进程的加快,特别是我国加入世界贸易组织后,会计准则和制度的规范化、国际化改革不断深入,会计专业性和技术性日趋复杂,对会计人员所应具备的职业技能要求越来越高。加之一些新经济事物不断涌现,如 Accounting is a highly specialized and highly technical discipline, which has a close relationship with economic development. In recent years, with the development of the socialist market economy, the implementation of the modern enterprise system and the acceleration of the economic globalization process, especially after China’s accession to the World Trade Organization, the standardization of accounting standards and systems, the deepening of the internationalization reform and the accounting profession And technical complexity has become increasingly complicated, accounting personnel should have the vocational skills required to become higher and higher. Together with some new economic things continue to emerge, such as