当今全球经济迅速发展，经济业务日趋复杂，信息技术以前所未有的速度发展，商业和贸易也日益国际化，职业会计师所处的环境日新月异。所有这一切都使得社会对会计师职业的要 求越来越高，也使会计师职业对社会的贡献越来越大。同时，会计作为一个古老的职业，它的生存与发展依 With the rapid development of the global economy and increasingly complicated economic activities, the rapid development of information technology and the increasingly internationalization of commerce and trade have made the environment for professional accountants changing with each passing day. All of this makes the society increasingly demanding of professional accountants, but also make the contribution of the accountants profession to society more and more. At the same time, accounting as an ancient profession, its survival and development in accordance with