1997年夏天,几个刚大学毕业的学生在学校附近同租一间小屋,备考注册会计师。紧张学习之余,他们也常畅想未来,描绘自己的梦想。邵君说,“注册会计师出具的报告具有法律效力,我以后要办一家会计师事务所。”王君说,“我的梦想是做个管理会计,利用会计专业知识为企业内部管理服务,而不是简单地记账、出报表。” In the summer of 1997, several newly graduated students rent a cottage near the school for the CPA preparation. While studying intensely, they also often think about the future and describe their own dreams. Shao Jun said, “The report issued by a certified public accountant has the force of law, I would like to do an accountant firm. ” Wang Jun said, “My dream is to be a management accounting, the use of accounting expertise for internal management services Instead of simply billing, reporting out. ”