随着我国市场经济的飞速发展和会计改革的不断深入,我国会计准则与国际会计准则趋同的步伐逐渐加快。国家会计法规制度的宏观指导性越来越显著,而基于操作层面的微观指导性则逐渐变弱。在此环境下,企业进行会计制度设计的必要性和紧迫性将会增加,成为企业的一项重要的会计活动。与此相应的,社会对会计制度设计方面的人才需求也在不断增加。正 With the rapid development of market economy in our country and the constant deepening of accounting reform, the convergence of accounting standards and international accounting standards in our country has gradually accelerated. The macro guidance of the national accounting rules and regulations is more and more obvious, while the micro guidance based on the operational level is gradually weakened. In this environment, the necessity and urgency of the design of the accounting system for an enterprise will increase and become an important accounting activity of an enterprise. Correspondingly, there is an increasing demand for talent in the design of accounting systems in the society. positive