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职业会计团体十分重视他们提供的人员的业务能力,也就是说,他们应当肯定其成员在技能和实践经验方面,对于承担的任务来说是合格的。此外,会计团体对其所采用的方法也必须予以关切,也就是说,采用的方法必须能够保证达到所要求的业务能力水平。因此,有必要充分注意在制订的教育和考试大纲中,把培训和测验业务能力的内容包括进去。业务能力的获得与保持是一位专业会计师毕生的事业。但本文所指的标准是,在考试及格前的专业教育和考试应如何测验业务能力的问题。本标准只包含一股性条款,供检查教学大纲或评价学生程度时的参考。
Professional accounting groups value the business capabilities of the people they provide, that is, they should be certain that their members are qualified in terms of skills and practical experience. In addition, accounting groups must also be concerned about the approach they adopt, that is, the methods used must ensure that the required level of operational capacity is achieved. Therefore, it is necessary to pay adequate attention to including the content of training and testing operational capabilities in the outline of education and examinations formulated. The acquisition and maintenance of business ability is a professional accountant’s life career. However, the standard referred to in this paper is the question of how to test operational competence in the pre-qualification professional education and examinations. This standard contains only a share of the terms for the inspection of syllabus or evaluation of student reference.