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注册会计师考试制度作为我国注册会计师制度的重要组成部分,其科学合理与否直接关系着我国注册会计师事业发展的前途和命运.本文拟在简要说明注册会计师考试制度应遵循的基本原则的基础上,提出完善我国现行注册会计师考试制度的初步设想.一、完善现行注册会计师考试制度须遵循的基本原则明确完善现行考试制度须遵循的原则是分析和改进现行注册会计师考试制度的根本前提.本文认为须遵循以下五大原则:
CPA examination system as an important part of the CPA system in China, its scientific rationality or not is directly related to the future and fate of the CPA career development in our country.Based on a brief account of the CPA examination system should follow the basic principles, Put forward the preliminary tentative idea of perfecting the CPA examination system in our country.First, the basic principle of perfecting the CPA examination system should be followed: The principle that the current exam system should be followed clearly is the basic premise of analyzing and improving the current CPA examination system. Follow the following five principles: