1.近几年,会计师应拥有并起到有效作用的知识已经迅速扩展并发生变化.在未来,这种扩大和更新知识的进程将更快.2.一方面,必须有会计师参与的管理背景有了重大的改变,它涉及会计准则、法律和新的税制等各种变化.另一方面,在会计师日常工作中定量方法的使用、计算机的发展和进步等也影响着会计师的工作. 1. In recent years, the knowledge that accountants should possess and play an effective role has rapidly expanded and changed, and in the future this process of expanding and updating knowledge will be faster.2 On the one hand, there must be a management background in which accountants are involved Significant changes have taken place in accounting standards, laws and new tax systems, etc. On the other hand, the use of quantitative methods in the daily work of accountants and the development and progress of computers have also affected the accountants’ work.