随着我国会计准则化进程的深入,我国会计职业界的工作进入了一个前所未有的阶段。会计工作不再是根据国家硬性规定来操作的工作,而是一种根据国家发布的会计准则,需要不断进行职业判断的带有弹性的技术工作。会计准则化的前提是会计人员必须理解会计准则、会使用会计准则,为达此目的,财政部规定会计人员每年必须参加一定时间的会计专业培训。随之,各地举办了很多会计准则培训班。但是,许多人学完之后仍然感到难以把握会计准则的大脉络,感到会计准则难以理解和记忆。因 With the deepening of the process of accounting standardization in our country, the work of accounting profession in our country has entered an unprecedented stage. Accounting work is no longer based on the country’s hard work to operate the work, but according to a national accounting standards issued by the need for continuous professional judgment with flexible technical work. The precondition for accounting standardization is that accountants must understand the accounting standards and use the accounting standards. To achieve this goal, the Ministry of Finance requires that accounting personnel must attend accounting professional training for a certain period of time each year. As a result, many training courses on accounting standards have been held in various places. However, many people still find it difficult to grasp the aura of accounting standards after they finish their studies. They feel that accounting standards are difficult to understand and remember. because