会计，一个曾经令人向往和追求的职业。特别是改革开放以来，会计已成为热门行业，通过各种途径报考会计专业的人越来越多。但工作中会计也有很多难言的苦楚。有的人概括为“两难”现象，即“顶得住的站不住，站得住的顶不住。”“顶得住，站不住”会计作为管理经济的重要工具 Accounting, a career that has always been desirable and sought after. Especially since the reform and opening up, accounting has become a hot industry, more and more people apply for accounting profession through various channels. However, there are many unspeakable hardships in accounting at work. Some people summarize the phenomenon of “dilemma”, that is, “a place that can not be supported, a place that can not stand.” Accounting can not stand as an important tool for economic management