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在知识经济的冲击下,会计业务信息化的趋势日益明显,21世纪会计各领域将产生根本性的变革,会计职业将因此而出现两大趋势:专家化和中介化。所谓专家化是指,随着高度自动化的会计信息系统的建立,从事传统的簿记工作和基本会计事务的会计人员将大量减少,会计人员将在经营管理中发挥越来越重要的作用。所谓中介化是指,随着会计业务信息化和会计人员的专业化,越来越多的企业可能只拥有数量很少的会计人员,使得独立,客观,公正的中介机构蓬勃发展。
Under the impact of knowledge economy, the trend of accounting business information becomes more and more obvious. There will be fundamental changes in all fields of accounting in the 21st century. Therefore, there are two major trends in accounting profession: expert and intermediary. The so-called expertization means that with the establishment of a highly automated accounting information system, accounting personnel engaged in traditional bookkeeping and basic accounting affairs will be greatly reduced, and accountants will play an increasingly important role in business management. The so-called intermediary refers to, with the accounting business accounting and professionalization of accountants, more and more enterprises may have only a small number of accounting staff, making independent, objective and fair intermediary institutions to flourish.