论文部分内容阅读
2016年8月11日,财政部《关于印发会计从业资格考试大纲(修订)的通知》(财办会[2016]34号)(以下简称16版考试大纲),自2017年1月1日起实行。对比14版大纲(财办会[2014]13号),变化很大。本文针对两版大纲进行比较,重点介绍16版《财经法规与会计职业道德》的主要改变,更好的指导会计考证教学实践。
On August 11, 2016, the Ministry of Finance, “Notice on Printing and Distributing the Accounting Qualification Examination Outline (Revised)” (Caijianhui [2016] No. 34) (hereinafter referred to as the 16th Syllabus) Implementation. Compared with the 14 version of the outline (Finance Office [2014] No. 13), great changes. This article compares the two versions of the outline, focusing on the 16 version of “financial laws and regulations and accounting professional ethics,” the main changes to better guide the practice of accounting research.