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全国会计专业技术资格统考制度自1992年起开始实行。其特点是评聘分开,以考代评。这无疑强有力的打破了过去那种凭资历、靠关系取得职称而实际上并不称职的现象。同时,也是对取得相应职称的会计人员工作能力的一种标志和业务水平的一种肯定。但其中有关由于学历不同而报考初、中级职称的年限也不相同这条规定,我认为不尽合理,如甲会计为高中毕业,乙会计大专毕业,二人同时被分配到一个单位的财务科工作,甲会计在多年的
National accounting professional and technical qualification exam system since 1992 has been implemented. It is characterized by separate assessment, to test the evaluation. This undoubtedly has strongly broken the past phenomenon of qualifications that rely on relations to obtain titles that are virtually incompetent. At the same time, it is also an affirmation of a sign and the level of business of the accounting staff who have obtained the corresponding titles. However, due to different academic qualifications and apply for the beginning, intermediate grade titles are not the same period of this provision, I think not entirely reasonable, such as A account of high school, B graduation of accounting, two were assigned to a unit of Finance Section Work, A accounting in many years