随着中国加入 WTO,会计业也在与国际接轨。大量的文章在探讨中国与西方会计制度的区别,研究如何改革中国的税法、审计、财务管理模式。本文从另一个角度,介绍会计业作为一门现实生活中的职业,它在美国是怎样的一个现状?千千万万的美国会计从业人员都在做些什么?与中国一样,美国的会计人员也分布在三个主要部门:1、企业。这里的会计师被称为管理会计师(Manage- With China’s accession to the WTO, the accounting industry is also in line with international standards. A large number of articles discuss the difference between China and the western accounting system and study how to reform China’s tax laws, auditing and financial management models. This article from another perspective, accounting profession as a real-life occupation, it is in the United States is a status quo? Thousands of US accounting practitioners are doing? And China, like the United States accounting staff Also distributed in three main departments: 1, business. Accountants here are called Manage- ment Accountants (Manage-