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在我国社会主义市场经济快速发展和企业国际化发展的新形势下,注册会计师(CPA)行业实施了人才战略、国际趋同战略和做大做强战略等行业发展战略,行业建设取得令人瞩目的新突破。行业发展的关键在人才,CPA考试制度是人才建设的基础工程。我国正在借鉴国际经验完善CPA考试制度,努力实现中国CPA考试制度与国际普遍认可的模式趋同,以进一步发挥CPA考试对深入实施行业发展战略的重要支持作用。2004年4月5日,美国CPA考试首次实行机考(Computer-Based Testing)。经过六年的实践,美国注册
Under the new situation of rapid development of socialist market economy and internationalization of enterprises in our country, the CPA industry has implemented such industrial development strategies as talent strategy, international convergence strategy and bigger and stronger strategy, and the industry construction has made remarkable achievements New breakthrough. The key to the development of the industry is talent. The CPA examination system is the foundation of talent building. Our country is learning from the international experience to improve the CPA examination system and strive to achieve the convergence of the Chinese CPA examination system and the internationally accepted mode in order to further exert the important supportive role of the CPA examination in the in-depth implementation of the industry development strategy. April 5, 2004, the United States CPA test for the first time a computer test (Computer-Based Testing). After six years of practice, the United States registered