随着社会主义市场经济体制的进一步确立,特别是加入 WTO 对我国市场的影响,会计市场的开放逐步引起人们的重视。近几年来,随着我国劳动就业体制的改革,会计委派制和集中核算的逐步实施,一部分会计人才逐步进入人才交流中心或劳务市场自谋职业,许多企事业单位利用人才交流中心或劳务市场公开招聘会计人员,逐步形成了会计人才市场;随着会计师事务所以及会计管理咨询服务机构的成立和脱钩改制,这样就逐步形成了会计 With the further establishment of the socialist market economic system, especially the impact of accession to the WTO on the Chinese market, the opening up of the accounting market has gradually drawn people’s attention. In recent years, with the reform of China’s employment system, the gradual implementation of accounting appointments and centralized accounting, some accounting talents gradually entered the talent exchange center or the labor market for self-employment. Many enterprises and institutions use the personnel exchange center or the labor market to open Recruitment of accounting personnel, and gradually formed a accounting talent market; with the accounting firms and accounting management consulting services set up and decoupling restructuring, so gradually formed an accounting