I don't think it's meaningful to do accounting practice. I have been doing accounts in one or more enterprises all my life, and I have nothing to do except being busy at the end of the year. I think there are several branches in the further development of accounting: ① financial management: analyzing the operating conditions and profitability of enterprises through the information in accounting statements, and making investments; 2 audit direction: take certified public accountants as auditors and compare their own financial experience with that of others; ③ Cost accounting: cost management in manufacturing enterprises; ④ Management: Professional managers manage by integrating financial, market and management information; (4) Taxation: tax planning for enterprises by using tax knowledge; ⑤ Teacher: School or school?