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随着IT业和高新技术产业的不断发展,我国的市场经济已从工业经济时代向知识经济时代过渡。走在知识经济前列的会计人员,以自己的专业技能,服务于各行各业,已成为知识经济时代市场经济发展中不可缺少的要素。因此,会计人才市场化不仅是社会分工细化、专业化的需要,也是知识经济时代会计行业的特征。
With the continuous development of IT industry and high-tech industries, China's market economy has transitioned from the industrial economy to the knowledge-based economy. Acted in the forefront of knowledge-based economy, accounting personnel, with their professional skills, to serve all walks of life, has become an indispensable element in the development of market economy in the era of knowledge-based economy. Therefore, the marketization of accounting personnel is not only the need of social division of labor and specialization, but also the characteristics of the accounting profession in the era of knowledge-based economy.