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会计从业资格考试区别于注册会计师资格考试的核心所在,就是其目标定位。目前的会计从业资格考试目标定位在专业能力选拔与专业知识测试之间徘徊。造成在我国的会计从业资格考试中存在着种种问题,制约着其良性的发展。本文拟研究其存在的问题,并提出相应的对策,以提高会计从业考试的公信力,规范其运作。
Accounting qualification examination is different from the CPA qualification examination is the core, is its goal position. The current accounting qualification examination objectives and positioning in the professional ability to select and professional knowledge test between wandering. As a result, there are various problems in the accounting qualification examination in our country, restricting its benign development. This article intends to study its existing problems, and put forward corresponding countermeasures to improve the credibility of accounting practice exam, regulate its operation.