论文部分内容阅读
根据《中华人民共和国注册会计师条例》的有关规定,财政部决定在今年举行首次注册会计师全国统一考试。为此,财政部于3月份成立了注册会计师全国考试委员会,下设考试办公室和专家考评组,目前均已进入考试前的紧张准备工作阶段。注册会计师考试是一种国家考试,由财政部代表国家统一领导和组织,具有很强的权威性。它又是一种职业资格考试。要成为中国注册会计师,行使注册会计师执行业务的权力,就必须首先参加注册会计师考试或考核,并全部合格。注册会计师全国考试委员会于4月12日下发了《注册会计师全国第一次统一考试、考核办法》,规定考试的时间为1991年12月7、8日,考试科目包括:会计、财务管理、审计、
According to the “People’s Republic of China CPA Ordinance,” the relevant provisions of the Ministry of Finance decided to hold this year’s first national certified public accountant examination. To this end, the Ministry of Finance set up the National Examination Committee of Certified Public Accountants in March and set up an examination office and expert evaluation team. At present, they have all entered the stage of intense preparation before exams. CPA examination is a national examination by the Ministry of Finance on behalf of the state unified leadership and organization, with strong authority. It is also a vocational qualification exam. To become a Chinese certified public accountant, the exercise of certified public accountants to perform their duties, we must first take the CPA examination or examination, and all qualified. The CPA National Examination Commission issued the “First Unified Examination and Assessment Method for Certified Public Accountants in China” on April 12, stipulating that the examinations will be held on December 8, 1991, with the subjects of examination including: accounting, financial management, audit,