近年来,我国财会人员的业务素质有所提高,这是十分可喜的。随着技术职称评定工作的展开,一支会计师、高级会计师的技术中坚力量正在形成。这支队伍中的许多中、老年同志有着比较丰富的财会实践经验,这对推动财会改革工作,对建设具有中国特色的会计理论和方法体系,都是很宝贵的。因此,已获得中、高级会计职称的老财会人员,更应该珍惜自己的经验,并通过认真思考,善于总结,使之条理化,升华到理论的高度。而这样的升华只有通过会计理论的再提高才能实现。笔者从事会计工作多年,并已取得会计师职称,但正如具有多年球龄的足球运动员一样,对会计理论升华仍深感苦于“破门乏 In recent years, the professional quality of China’s accounting personnel has been raised, which is very gratifying. With the commencement of the assessment of technical titles, a technical backbone of an accountant and senior accountant is taking shape. Among many of the contingents, elderly comrades have rich practical experience in accounting practices, which are very valuable in promoting the reform of the accounting profession and in building an accounting theory and method system with Chinese characteristics. Therefore, the old financial accountants who have obtained the titles of middle and senior accountants should cherish their own experience and, through careful thinking, are good at summing up, rationalizing and elevating them to the theoretical level. And such sublimation can only be achieved through the re-improvement of accounting theory. I worked in accounting for many years, and has obtained the title of accountant, but, as with many years of football player footballer, the distillation of accounting theory is still deeply suffering from "lack of access