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会计师事务所应当采取许多措施以利于注册会计师学习各种新知识,提高执业水平,如建立财经类资料室、定期出版内部刊物、订阅各种报刊杂志及后续教育等.但毕竟注册会计师不能将所有的执业知识都“储存”在脑子中,因此,在碰到问题时,他们必须花大量的时间来查阅资料,尤其是出外勤的时候,当注册会计师急于知道一项法规的具体内容或者是某个客户的上期资料时,矛盾产生了.而时间对于注册会计师来主说又是相当宝贵的.鉴于当代计算机技术和网络通讯技术的发展,笔者认为,会计师事务所以电脑代替人脑“储存”部分执业资料创建执业数据库,是解决这种矛盾的有效途径.
Accounting firms should take many measures to facilitate the CPA to learn all kinds of new knowledge and improve practice, such as the establishment of financial information room, regular publication of internal publications, subscriptions to various newspapers and magazines and follow-up education, etc. However, after all, a certified public accountant can not be all Practicing knowledge are “stored” in their minds. Therefore, when they encounter problems, they have to spend a lot of time reading the information. Especially when they are out of the field, when CPAs are eager to know the specific content of a regulation or are some A customer contradictory information arises.While the time for the CPA to say that it is very valuable .In view of the development of contemporary computer technology and network communication technology, I believe that the accounting firm to replace the human brain computer “storage” part Practice data to create a practice database is an effective way to solve this contradiction.