广大财会人员盼望已久的会计专业职务评聘工作开始了,许多老会计激动地说:‘以前辛辛苦苦工作一辈子,最多得个老会计的称号,现在只要认真努力,就可以争取当个会计师或高级会计师,这就使我们感到有奔头’。但是在具体评聘的过程中一个比较突出的问题是:现有财会队伍中70％的同志无学历文凭,不少是在财会战线上工作几十年有较丰富实践经验的老同志,在各个部门都是骨干力量,唯一的是拿不出有一定水平的论文或经验总结,这实在是非常可惜的事,它将使一些老会计的丰富实践经验失去了上升到理论的机会。实干家们为什么‘做而不著’,不注意花功夫和力气总结自己的经验呢?撇开懒于动笔因素不谈(当然做总结、写文章本身也是一件相当艰苦的工作),我认为,这里面可能还存在着一种偏见,似乎写经验总结或论文是秀才们的事。这种偏见隐藏着两个弊病:一是轻视书面总结,往往把别人的好文章、好经验看成只是会甩笔杆子;二是把总结实践经 The long-awaited appointment of accountants in the accountancy profession has begun. Many old accountants excitedly said: ’I used to work hard for a lifetime and earned the title of an old accountant. Now, as long as I work hard, I can fight for an accountant. Or senior accountants, this makes us feel headed.’ However, one of the more prominent issues in the process of specific recruitment and evaluation is that 70% of the comrades in the existing accounting team do not have diplomas, and many are old comrades with rich practical experience who have worked for decades on the accounting and finance front. The departments are all backbone forces, and the only thing is that they do not have a certain level of essay or experience. This is really a pity. It will make some old accounting’s rich practical experience lose the opportunity to rise to the theory. Why do the hard-working people ’do nothing’ and pay no attention to spending time and effort to sum up their own experience? Do not talk about the lazy writing factors (of course, summing up and writing the article itself is also a very difficult job), I think, There may be a prejudice here, and it seems that writing an experience or a thesis is a matter for the scholars. This kind of prejudice conceals two shortcomings: First, disregarding the written summary, often interpreting others’ good articles and good experiences as merely penalties;