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这次会议的内容,通知上已经写清楚了。除了由全国考试办公室向大家汇报前一阶段工作外,主要研究两件事:一是布置考试的有关问题;二是讨论整顿注册会计师和会计师事务所问题。这两件事都是当前要作的,同时两者又有联系。关于前一阶段工作情况和今后的安排,其中包括考核工作的情况,考试办公室主任丁平准同志将作一个发言。我先讲一下考试的命题和有关要求,以及整顿注册会计师和会计师事务所有关的事项。按照我的理解,今年的全国注册会计师统一考试与考核工作,重点是考试。因为去年国务院第192次办公会议听取财政部关于注册会计师问题的汇报中,已经确定了要逐步改变我国注册会计师年龄结构和知识结构的方向。注册会计师法草案中已经提出了今后对于确认注册会计师资格只搞考试,不搞考核。因为要发展和提高我国的注册会计师事业,必须大量充实年青的合格专业人材,只有通过实行考试,才能有利于作到这一点,否则后继无人,会使这一事业日益萎缩,使得事务所的工作程序缺乏连续性,业务质量难以提高。对于这方面应有的认识,过去在有关的会议上已多次强调过,财政部发出的整顿通知,也体现了这一精神,务请大家领会。先讲一下考试命题问题。对于今年考试的命题工作,已于8月2日至9日完成,命题后的工作也作出了安排,正在抓紧进行,包括考卷的设计、印刷、发送等等。有几个情况向大家作一些简单介绍:
The contents of the meeting, the notice has been written clearly. In addition to the national examination office to report to you the previous stage of work, the main study of two things: First, the arrangements for the examination of the relevant issues; the second is to discuss the issue of reorganization of certified public accountants and accounting firms. Both of these things are currently being done, and the two are connected. Regarding the previous stage of work and future arrangements, including the assessment work, Comrade Ding Ping, Director of the Examination Office, will make a speech. Let me talk about the exam proposition and related requirements, as well as the reorganization of certified public accountants and accounting firms related matters. According to my understanding, this year’s national CPA uniform examination and examination work, the focus is the examination. Because last year’s State Council 192nd meeting heard the Ministry of Finance on the issue of certified public accountants in the report, has been identified to gradually change the age structure and knowledge structure of our CPA. CPA law has proposed in the draft for the confirmation of certified public accountants only to engage in the examination, do not engage in assessment. Because to develop and improve our CPA career, we must enrich a large number of young and qualified professionals, and only through the implementation of the examination can be conducive to doing so, or successors, will make this cause is shrinking, making the firm’s Lack of continuity of work procedures, business quality is difficult to improve. As for the due recognition in this respect, it has been stressed many times in the relevant meetings that the Notice of Reorganization issued by the Ministry of Finance also embodies this spirit and I urge you to understand it. Talk about the test proposition first question. Proposals for this year’s examinations have been completed from August 2 to September 9, and the work after the proposition has also been made. Closer work is being carried out, including the design, printing, and sending of exam papers. There are several situations to make some brief introduction to you: