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众所周知,根据之前的相关政策规定,会计从业资格是是从事会计行业的一个门槛,只有取得了会计从业资格证,才有资格从事会计行业,才有资格参加会计初级、中级、高级等会计职业资格证书的考取。但是,根据我国会计权威部门的说明,为了进一步落实“放管服”的工作部署要求,转变政府职能,加大职业资格许可和认定事项的清理力度,会计从业资格管理制度即将被取消。本文从会计从业资格证发挥的作用入手,详细探讨了取消会计证的不利影响,期望能够继续实行会计证考试,确保会计人员专业素质的平衡性。
As we all know, according to the relevant policies and regulations before, accounting qualification is engaged in the accounting profession, a threshold, and only obtained accounting qualification certificate before they are eligible to engage in the accounting profession, are eligible to participate in accounting junior, intermediate, senior and other accounting professional qualifications Certificate acquisition. However, according to the accountant’s accounting department in our country, in order to further implement the work deployment requirements of “management and service ”, change the functions of the government, and increase the clearance of the professional qualification and authorization matters, the accounting qualification management system is about to be canceled. This article starts from the role played by accounting qualification certificate, discusses in detail the unfavorable influence of cancellation of accounting certificate, and expects to continue to carry out the examination of accounting certificate so as to ensure the balance of accounting profession professional quality.