当人们在各种场合提及“会计”一词时 ,往往会涉及三种不同的涵义 :①会计学 ;②会计实践活动 ;③会计职业。大量的文献已从理论和实践等方面对会计这一门科学进行了深入的研究 ,从相当程度上说 ,会计职业的繁荣是促进会计理论研究的一大动力 ,但对于会计职业本身的内容却鲜有 When people refer to “accounting” on various occasions, they often involve three different meanings: ① accounting; ② accounting practice; ③ accounting profession. A large number of literatures have conducted in-depth studies on the science of accounting in terms of theory and practice. To a certain extent, the prosperity of accounting profession is a major driving force for the study of accounting theory. However, the content of the accounting profession itself Few