随着我国经济体制的不断发展与完善,国家在经济领域颁布了一些新的法律、法规,会计准则和会计制度正在进行着前所未有的变化,相应的会计账务处理方法、会计基础规范细节也发生着变化。同时,会计电算化的普及也加快了会计改革的步伐。这种情况下,要求会计从业人员必须不断加强学习与培训,以适应不断发展变化的新形势。 With the continuous development and improvement of China’s economic system, the state promulgated some new laws, regulations, accounting standards and accounting systems in the economic field that are undergoing unprecedented changes. Corresponding accounting treatment methods and basic accounting details also occur Change. At the same time, the popularization of computerized accounting has also accelerated the pace of accounting reform. Under such circumstances, the accounting practitioners are required to continuously enhance their learning and training so as to adapt themselves to the new situation of continuous development and changes.