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1992年3月21日,财政部、人事部联合颁发了《会计专业技术资格考试暂行规定》及其《实施办法》(以下简称《暂行规定》和《实施办法》),并于1992年8月1日起正式执行,拟在全国实行统一的会计专业技术资格考试制度。这是改革和完善会计专业职务聘任制的重要措施,标志着会计系列职称改革工作进入了一个新的阶段。笔者参与了《暂行规定》和《实施办法》的草拟和研究工作,现就工作中的一些感受和学习《暂行规定》和《实施办法》的几点体会,谈谈我们对实行会计专业技术资格考试若干问题的认识。供广大读者参考。一、实行会计专业技术资格考试办法的背景 1986年4月,财政部制定并报经中央职称改革工作领导小组转发了《会计专业职务试行条例》及其《实施意见》,在全国范围内实行了会计专业职务聘任制度,这既是对会计干部技术
On March 21, 1992, the Ministry of Finance and the Ministry of Personnel jointly issued Interim Provisions on the Examination of Technical Qualifications in Accounting and its Implementation Measures (hereinafter referred to as the Interim Provisions and Implementation Measures) and in August 1992 On the 1st officially implemented, intends to implement a unified national accounting professional and technical qualification examination system. This is an important measure to reform and perfect the appointment system for accounting professional positions, marking a new stage in the reform of the titles of accountants series. I participated in the “Interim Provisions” and “Methods of Implementation” drafting and research work, now on some of the work experience and learning “Provisional Regulations” and “Implementation Measures” of some experience, we talk about the implementation of accounting professional and technical qualifications Examination of a number of issues awareness. For the majority of readers reference. First, the background of the implementation of accounting professional and technical qualification examinations In April 1986, the Ministry of Finance formulated and reported to the leading group for the reform of the professional titles of the central government forwarded the Regulations on the Trial Implementation of Accounting Professionals and its Opinions on Implementation, which were implemented nationwide Accounting professional job appointment system, which is both accounting cadre technology