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毫无疑问,职业会计人员的作用正在扩大,而且很需要训练有素的会计人员。但是,较好的培训包括哪些内容呢?有人可能会说,如果会计人员受过较多的教育,具有较广泛的知识和较丰富的经验,就是受到了较好的培训,但也可能有人强调不仅仅是接受更多的教育,而且要接受过不同的教育,具有不同的知识和不同的经验。答案也许是以上两种说法的结合。然而,我认为,关于什么构成适宜的会计教育内容同取得执业会计师执照需要经过什么样的培训这两个问题之间的争论纠缠得过份紧密了。例如,很多人都认为,如果取得执照的要求不更改,为扩展教学过程而制定的新的教学计划就不会成功。我
Undoubtedly, the role of professional accountants is expanding and highly trained accountants are needed. However, what is included in a better training? One might argue that accounting personnel are better trained if they have more education, broader knowledge, and more experience, but it may also be underlined that not only Only accept more education, but also have different education, have different knowledge and different experiences. The answer may be a combination of the above two. However, I think the argument between what constitutes the proper accounting education and what kind of training is required to obtain a CPA license is overly intertwined. For example, many people think that if a requirement to obtain a license is not changed, a new teaching plan designed to expand the teaching process will not succeed. I