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我不认为有必要在此花费很多时间解释为什么这个主题如此重要及其讨论的必要性,因为这是显而易见的。所以我仅讲以下几条: 中国会计师行业的真正飞速发展仅是近五六年的事,这体现在正规的会计师资格考试制度的引入,培训课程的设立,及对国际会计师事务所的逐渐开放政策。其中国际会计师事务所带来了先进的专业技术和培训踝程。 会计行业在中国是年轻的行业,在最近的三年中,我在中国的许多城市接触到大量的加入到会计行业中的年轻聪明的毕业生,给我留下了深刻的印象。 不过,根据国际经验,一个年轻的毕业生成长为会计师事务所中能够提供审计服务或商业咨询服务的合伙人至少需要10年的时间,此外还需要5年到10年的时间使其具有大型公司财务管理的经验。中国的经济发展速度不容许等上10年,现在的要求是:
I do not think it necessary to spend a lot of time here explaining why this topic is so important and the necessity of its discussion because it is obvious. Therefore, I will only say the following: The real rapid development of the Chinese accountant industry is only a matter of nearly five or six years. This is reflected in the introduction of formal CPA system, the establishment of training courses and the gradual opening up of international accounting firms policy. Among them, international accounting firms bring advanced expertise and training to ankle. The accounting profession is a young industry in China. I was impressed by the large number of young and clever graduates who have joined the accounting profession in many cities in China in the recent three years. However, based on international experience, it takes at least 10 years for a young graduate to grow as a partner in an accounting firm that can provide audit services or business consulting services. In addition, it takes 5 to 10 years for a large company Financial management experience. China’s economic growth rate is not allowed to wait 10 years, the current requirements are: