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我国现行注册会计师考试制度存在以下不足: 1、在报考资格方面,要求太低,既无明确的专业限制,更无实际工作经验的限制。目前虽然规定通过考试者须到会计师事务所从事两年审计工作,接受后续教育,但由于某些地方的后续教育培训只是流于形式,根本达不到后续教育的目的。 2、在考试内容方面,偏重于理论知识考核,对于实际工作技能考核没有给予充分重视。考试科目只涉及专业知识和法律知识,对其他相关学科没有触及。 3、在考试形式上,没有等级性,而是单层次的考试形式。在报考资格没有经过严格控制的条件下实行这种考
The current CPA examination system in our country has the following deficiencies: 1, in the qualifications for admission, the requirement is too low, there is no clear professional restrictions, no more practical work experience restrictions. At present, although it is stipulated that those who pass the examinations must go to the accounting firm for two years of audit work and receive follow-up education, as follow-up education and training in some places is mere formality and can not reach the goal of follow-up education at all. 2, in the examination content, emphasis on theoretical knowledge assessment, practical work skills assessment did not give full attention. Subjects covered only professional knowledge and legal knowledge, did not touch on other related subjects. 3, in the examination form, there is no level, but a single form of examination. In exam conditions are not subject to strict control of this test