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中国注册会计师协会新近印发了《注册会计师考试制度改革方案》(以下简称《考试改革方案》),提出了注册会计师考试制度改革总体思路和具体内容,其中令人关注的是注册会计师考试将分为“两个层级”(即专业阶段和综合阶段)。综合阶段考试内容主要是“测试考生是否具备在注册会计师执业环境中运用专业知识,保持职业价值观、职业态度与职业道德,有效解决实务问题的能力”。而这正是《中国注册会计师胜任能力指南》关于职业技能的定义实质。笔者认为,将职业技能作为注册会计师考试的一个阶段具有十分重要的制度价值。
The Chinese Institute of Certified Public Accountants recently issued the “CPA Examination System Reform Program” (hereinafter referred to as the “Examination Reform Program”), putting forward the CPA examination system reform general mentality and specific content, which is of concern is that the CPA examination will be divided into “Two levels ” (ie, professional stage and comprehensive stage). Comprehensive stage of the examination is mainly to “test candidates have the professional experience in the CPA practice environment to maintain the professional values, professional attitude and professional ethics, effective solution to practical problems.” And this is the “CPA Competency Guide” on the definition of vocational skills essence. I believe that the occupation skills as a CPA exam has a very important stage of the system value.