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1999年的国际会计实践再一次印证了这样一个命题,经济金融与会计的命运是相伴相生的,经济金融的国际化要求会计的国际化。1999年的国际会计和报告标准政府间专家工作组会议的主题是职业会计师资格的国际评价标准。会上通过了《职业会计师资格评价国际指南》和《职业会计师专业教育国际大纲》。前一个文件规定了职业会计师资格的国际评价标准,提出了包括普通教育和技能、职业教育、专业能力、实践经验、继续教育这五个要素的职业会计师资格标准。后一个文
Once again, the international accounting practice of 1999 confirms such a proposition that the fate of economic finance and accounting are accompanied by each other, and the internationalization of economic finance requires the internationalization of accounting. The theme for the 1999 Intergovernmental Working Group of Experts on International Accounting and Reporting Standards is an international assessment of the qualifications of professional accountants. At the meeting adopted the “International Accountant Qualification Evaluation Guide” and “Professional Accountant Professional Education International Program.” The former document prescribes the international evaluation criteria for the qualification of professional accountants, and puts forward the qualification standards of professional accountants which include the five elements of general education and skills, vocational education, professional competence, practical experience and continuing education. After a text